In ruling NY N308147, Customs and Border Protection (CBP) determined the classification of certain baby monitors (i.e., models Baby Pixel Cadet, Pure HD, Baby Pixel ZoomHD, Baby Pixel ZoomHD Duo, LookOut 5.0″, LookOut Duo, Glimpse, Glimpse+, Explore Panoramic, In View 2.0, and In View 2.0 Plus). Each of the subject baby monitors consists of a camera with an AC/DC power cord and a battery-operated handheld monitor unit with AC/DC power charger that features a flat panel screen of various sizes between 2.8 – 5 inches.

CBP believes that when imported packaged for retail sale, this combination meets the tariff definition of a set as per GRI 3 (b). However, neither the camera nor the monitor can function independently of one another to achieve the function of a baby monitor. As a result, both the camera and the monitor contribute equally to the system’s function; therefore, both the camera and the monitor merit equal consideration in determining the essential character of this set. In past CBP rulings that examined similar sets that incorporated video monitors and video cameras. They found that no single component determined the system’s essential character, and, therefore in accordance with GRI 3(c), they were classified under Heading 8528, because it was the last numerical heading.

CBP determined that the applicable subheading for the subject baby monitors is 8528.59.2500, HTSUS, which provides for Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other monitors: Other: Color: With a flat panel screen: Other: With a video display diagonal not exceeding 34.29 cm. The rate of duty will be Free.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8528.59.2500, HTSUS, unless specifically excluded, are subject to List 4A additional 15% ad valorem rate of duty. At the time of importation, the Chapter 99 subheading, 9903.88.15, in addition to subheading 8528.59.2500, HTSUS, must be reported.