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HQ 958319





DECEMBER 11, 1995

CLA-2 RR:TC:MM 958319 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7616.90.50, 7326.90.85

Mr. Richard Miller
Recoton Corporation
2950 Lake Emma Road
Lake Mary, Florida 32746

RE: DD 812256 Affirmed; Video Tripods, Tripods for Camcorders and Photographic Cameras; Articles of Iron or Steel, Articles of Aluminum; Parts and Accessories, Subheading 9006.91.00; Chapter 90, Note 2

Dear Mr. Miller:

In a letter, dated August 8, 1995, you request that we reconsider a district ruling you received on two video tripods. Samples you provided to Customs officers in New York were forwarded to this office.

FACTS:

In DD 812256, dated August 3, 1995, the Port Director of Customs at New Orleans held that the fluid head heavy duty video tripod model V-0572 was classifiable in subheading 7616.90.50, Harmonized Tariff Schedule of the United States (HTSUS), a provision for other articles of aluminum, and the model V-0616 ultra compact table top mini tripod was classifiable in subheading 7326.90.85, a provision for other articles of iron or steel.

You maintain that although these tripods are marketed for use with video cameras, they are virtually indistinguishable from those used with photographic cameras, telescopes, binoculars and monoculars, and should be classifiable in subheading 9006.99.00, HTSUS, as other parts and accessories for photographic cameras. You note that Harmonized Commodity Description and Coding System Explanatory Notes list tripods as accessories for photographic cameras of heading 9006. While not determinative, these notes are instructive in determining the scope of provisions under the HTSUS.

The model V-0572 fluid head heavy duty video tripod is approximately 26 inches long with telescopic aluminum legs with rubber feet that extend to 62 inches. Literature describes the - 2 -

V-0572's comfort grip handle and fluid panhead for pan/tilt capability, bubble level, and fluid head tension controls for smooth action shots. It is advertised as an all-purpose video tripod. The literature illustrates its use exclusively with camcorders. The model V-0616 table top mini tripod is 5 inches long and is packaged in a blister pack. It consists of three flexible gooseneck steel legs, each with a rubber foot at the end to grip solid surfaces. The legs converge in a small plastic housing with a steel screw in the center and a plastic shirt clip. Instructions on the blister pack state the screw on the tripod attaches to the tripod mount at the bottom of 8mm/VHS camcorders and still cameras.

The provisions under consideration are as follows:

7326 Other articles of iron or steel:

7326.90 Other:

Other:

7326.90.85 Other...5.1 percent

7616.90.50 Other articles of aluminum:

7616.90 Other:

7616.90.50 Other...5.1 percent

9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539; parts and accessories thereof:

Parts and accessories:

9006.91.00 For cameras...5.8 percent

9006.99.00 Other...3.9 percent

ISSUE:

Whether the tripod models V-0616 and V-0572 are parts and accessories for tariff purposes.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

Parts and accessories of photographic cameras are classifiable in accordance with Chapter 90, Note 2, HTSUS. Subject to exceptions which are not relevant here, parts and accessories which are goods included in any heading of Chapter 84, 85, 90 or 91 are in all cases to be classified in their respective headings. See Note 2(a). Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus of the same heading are to be classified with the machines, instruments or apparatus of that kind. See Note 2(b). Principal use in this context is that use which exceeds any other single use of the good. All other parts and accessories are to be classified in heading 9033. See Note 2(c).

Initially, for tariff purposes parts are integral, constituent and component parts necessary to the completion of the article with which they are used. Accessories, on the other hand, are objects or devices that are not essential in themselves but which add to the effectiveness of something else. These tripods are not parts for tariff purposes; rather, they are accessories.

The presence of the fluid head and pan and tilt capability are among the design features which, when considered in conjunction with the relevant literature, indicates the tripod model V-0572 is designed for and used with apparatus for recording images and sound on magnetic tape, i.e., camcorders. Camcorders are classifiable in subheading 8525.30.90, HTSUS, as transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus. Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 are provided for in heading 8529. However, this provision does not include accessories.

The tripod model V-0616 is advertised for use with both 8mm/VHS camcorders and still cameras. Because it is an accessory and not a part, it cannot qualify for inclusion in heading 8529. Likewise, although the model V-0616 is depicted on the blister pack with a mini-camcorder, it is also used with photographic still cameras, telescopes, binoculars, monoculars and other - 4 -
optical viewing instruments. For this reason, sole or principal use of the tripod model V-0616 for purposes of inclusion within heading 9006 has not been established.

HOLDING:

Under the authority of GRI 1, the heavy duty video tripod model V-0572 is provided for in heading 7616. It is classifiable in subheading 7616.90.50, HTSUS. The table top mini tripod model V-0616 is provided for in heading 7326. It is classifiable in subheading 7326.90.85, HTSUS.

DD 812256, dated August 3, 1995, is affirmed.

Sincerely,

John Durant, Director
Tariff Classification
Appeals Division

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