Loading
Cookie preferences
We use cookies for essential functionality. With your consent, we also use analytics (Google, PostHog) and marketing pixels (Meta, LinkedIn) to improve LandedFees. You can withdraw consent anytime in Settings. Settings.
Application for Further Review of Protest No. 3901-23-129207; tariff classification of digital doorbell security camera.
HQ H331779 June 21, 2024 OT:RR:CTF:EMAIN H331779 SKK CATEGORY: Classification TARIFF NO.: 8525.89.30 Assistant Center Director Consumer Products and Mass Merchandising Center of Excellence and Expertise U.S. Customs & Border Protection 5600 Pearl Street Rosemont, IL 60018 ATTN: Christy M Darnell-Crosby, Import Specialist; Michele Mortimer, Supervisory Import Specialist RE: Application for Further Review of Protest No. 3901-23-129207; tariff classification of digital doorbell security camera. Dear Assistant Center Director: This is our decision regarding an Application for Further Review (AFR) of Protest No. 3901-23-129207, filed by counsel on behalf of Amazon.com Services, LLC (Protestant). The Protest and AFR concern the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of a digital doorbell camera for home monitoring. The subject merchandise was entered on December 24, 2021, under heading 8525, specifically subheading 8525.80.40, HTSUS (2021), which provides for “[T]ransmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Television cameras, digital cameras and video camera recorders: Other: Digital still image video cameras.” The merchandise was liquidated on October 28, 2022, under subheading 8525.80.30, HTSUS, which provides for “[T]ransmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Television cameras, digital cameras and video camera recorders: Other: Television cameras: Other.” As a product of China, the subject merchandise was also subject to additional ad valorem duties pursuant to U.S. Note 20 to Subchapter III, Chapter 99, subheading 9903.88.03, HTSUS. The AFR was forwarded to this office for consideration. No sample was provided for examination. This decision takes into consideration the substance of a discussion held via teleconference between attorneys from this office and counsel on August 22, 2023, as well as additional information submitted by counsel at that meeting. FACTS: The subject article is a digital doorbell security camera identified as Amazon Standard Item Number (ASIN) B08SGKLDRV (“Blink Video Doorbell White”) and ASIN B08SGC46M9 (“Blink Video Doorbell Black Plus Sync Module 2”), hereinafter collectively referred to as the “Blink Video Doorbell” or “BVD”. The BVD includes a doorbell, camera, sensors, speaker, and microphone and is marketed as a home security monitoring camera. The device features an analogue/digital converter (ADC) and wireless output mechanism that streams video to the cloud for viewing on external devices (i.e., automatic data processing machines, smartphones, etc.). The BVD’s features are controlled by an app via the user’s smartphone or computer. Both still images and video are available for viewing and recording on the app. The BVD does not feature an external SD slot for external memory. The BVD has the following features: “Live View” – while connected to the internet, the BVD can capture and stream video to an external device in real time. “Live View” video can only be saved to the cloud via a BVD subscription. “Live View” video is not stored or recorded internally and can only be recorded externally through a paid BVD subscription plan or via local storage on the Amazon “Synch Module.” “Motion Event” – while connected to the internet, the BVD captures still images at a specified number of frames per second when the motion sensor detects an event or at the direction of the user. The still images are concatenated into video format with synchronized audio recording. The video buffers for transmission to the cloud on the device’s random access memory (RAM). If internet connectivity is lost before video is sent to the cloud, the video remains on the device’s RAM until internet connection is re-established. “Motion Event” video is not stored or recorded internally and can only be recorded externally through a paid BVD subscription plan or via local storage on the Amazon “Synch Module.” “24/7 Snapshot Capture” – regardless of internet connectivity, still images are captured at a fixed cadence of one image per hour. The still images comprise individual frames of time-lapse moving images. Still images are stored to Electrically Erasable Programmable Read-Only Memory (EEPROM) flash memory (presented as a thumbnail still image on the user’s app) or concatenated and buffered in RAM for transmission to the cloud where it is presented on the app as time-lapse video. Time-lapse videos are viewed on external devices. Still images remain on the device’s EEPROM flash memory (32MB/1,000 image capacity) until they are automatically overwritten when memory reaches capacity (with the oldest images replaced by newer images) or until they are automatically deleted within 12 hours of uploading to the cloud. The images are only available for viewing on the app. “Synch Module” (sold separately from the “Blink Video Doorbell White” and packaged with the “Blink Video Doorbell Black Plus Sync Module 2”) – the “Sync Module” contains a universal serial bus (USB) flash drive port for local storage and pairs wirelessly with the BVD. Both still and moving images can be transferred from the Sync Module via the cloud to a compatible app for viewing. ISSUE: What is the proper classification of the subject camera under the HTSUS? LAW AND ANALYSIS: A decision on classification and the rate and amount of duties chargeable is a protestable matter under 19 U.S.C. §1514(a)(2). The subject Protest was timely filed on April 25, 2023, within 180 days of liquidation, pursuant to 19 U.S.C. §1514(c)(3). Further review of the protest is justified pursuant to 19 C.F.R. §174.24(a) because the protestant alleges that the Center’s decision in this matter was inconsistent with prior rulings on similar merchandise. Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Under GRI 6, the classification of goods in the subheadings of a heading is determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to GRIs 1 through 5. The 2021 HTSUS provisions at issue are as follows: 8525 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: * * * * * 8525.80 Television cameras, digital cameras and video camera recorders: Television cameras: * * * 8525.80.30 Other… 8528.80.40 Digital still image video cameras Legal Note 3 to Section XVI (Chapters 84 - 85) provides: 3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is CBP’s practice to follow, whenever pos
A decision on classification and the rate and amount of duties chargeable is a protestable matter under 19 U.S.C. §1514(a)(2). The subject Protest was timely filed on April 25, 2023, within 180 days of liquidation, pursuant to 19 U.S.C. §1514(c)(3). Further review of the protest is justified pursuant to 19 C.F.R. §174.24(a) because the protestant alleges that the Center’s decision in this matter was inconsistent with prior rulings on similar merchandise. Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Under GRI 6, the classification of goods in the subheadings of a heading is determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to GRIs 1 through 5.The 2021 HTSUS provisions at issue are as follows:8525 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: * * * * *8525.80 Television cameras, digital cameras and video camera recorders: Television cameras: * * * 8525.80.30 Other…8528.80.40 Digital still image video camerasLegal Note 3 to Section XVI (Chapters 84 - 85) provides: 3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.The Harmonized Commodity Desc