Court Opinion

ID: 9913601
Source: CourtListenerOpinion
Date Created: 2023-12-28 16:01:41.60221+00
Date Added: 2024-06-11T13:08:00.320801
License: Public Domain

Consol. Court No. 20-00176                                                          Page 2

Harmonized Tariff Schedule of the United States (“HTSUS”).1 The subject merchandise

encompasses GoPro’s camera housings for use with its HERO action cameras.

Customs classified the subject merchandise within Heading 4202.99.9000, which

covers “camera cases” and “similar containers,” and carries a 20% ad valorem duty.

GoPro contests Customs’ classifications and argues that the camera housings should

be classified within subheading 8529.90.86 as “[p]arts suitable for use solely or

principally with the apparatus” of Heading 8525, and is free upon import. In the

alternative, GoPro argues that the camera housings are properly classified within

subheading 3926.90.99 as “[o]ther articles of plastic,” which carries a 5.3% ad valorem

duty.

                                     BACKGROUND

I.   Evidentiary objections

        Pursuant to United States Court of International Trade (“USCIT”) Rule 56.3(a), a

motion for summary judgment must include a separate document that contains a “short

and concise statement, in numbered paragraphs, of the material facts as to which the

moving party contends there is no genuine issue to be tried.” USCIT R. 56.3(a).

Citations may be to “particular parts of materials in the record,” such as “depositions,

documents, electronically stored information, affidavits or declarations, stipulations

1
 All citations to the HTSUS, including Chapter Notes and General Notes, are to the
edition in place at the time of importation. Apple Inc. v. United States, 964 F.3d 1087,
1090 n.1 (Fed. Cir. 2020). Plaintiff imported the instant merchandise from October 2018
to February 2019. Pl.’s Mem. Supp. of Mot. Summ. J. (“Pl. Br.”) at 2, ECF No. 29.
There were no material changes to the relevant tariff provisions during this period of
time. 
Consol. Court No. 20-00176                                                         Page 3

(including those made for purposes of the motion only), admissions, interrogatory

answers, or other materials.” USCIT R. 56(c)(1)(A). Pursuant to USCIT Rule 56(c)(2),

“[a] party may object that the material cited to support or dispute a fact cannot be

presented in a form that would be admissible in evidence.” USCIT R. 56(c)(2)

       In compliance with USCIT Rule 56.3, the parties have filed their proposed

statements of fact and supported those statements with citations to evidence. See

generally Pl.’s R. 56.3 Statement of Undisputed Facts (“PI. Stmt. Facts”), ECF No. 29-1;

Def.’s R. 56.3 Statement of Undisputed Facts (“Def. Stmt. Facts”), ECF No. 33.

Defendant cited numerous exhibits to support its statement of facts and opposition brief.

See generally Def. Stmt. Facts; Def.’s Mem. Opp’n Pl.’s Mot. Summ. J. and Supp. of

Def.’s Cross-Mot. Summ. J. (“Def. Br.”), ECF No. 33. Plaintiff objects to the admission

of several of defendant’s exhibits on relevance, foundation and authentication grounds.

See Pl.’s Evidentiary Objs. to Evid. Proffered by Def. (“Pl. Evid. Objs.”), ECF No. 37-2.

The court will address each of these grounds in turn.

       Pursuant to Federal Rule of Evidence (“FRE”) 401, relevant evidence is that

which “has any tendency to make a fact more or less probable than it would be without

the evidence; and . . . the fact is of consequence in determining the action.” Irrelevant

evidence is not admissible. Fed. R. Evid. 402. Plaintiff objects to defendant’s Exhibits

5, 9, 10, 11A, 11B, 11C, 12, 13, 14, 15, 21, 22, 23, 24, 25, 26, 27 and an embedded

photograph of the late Queen Elizabeth (“embedded photograph”) for “[i]rrelevance.”

See generally Pl. Evid. Objs. The court will address plaintiff’s relevance objections only
Consol. Court No. 20-00176                                                           Page 4

with respect to Exhibits 10, 14 and 15 and will disregard plaintiff’s remaining relevance

objections.

       The court overrules plaintiff’s relevance objection to Exhibit 10 (Cousteau

Product Requirements at GOPRO 008937). See Pl. Evid. Objs. at 1. Defendant argues

that Exhibit 10 is “relevant as it . . . shows that the housings are designed to among

other things protect the camera during storage and transport.” See Def. Reply Opp’n

Pl.’s Mot. Summ. J (“Def. Reply Br.”), at 23, ECF No. 40. The court considers that

Exhibit 10 is relevant. As an official marketing requirement propagated by plaintiff,

Exhibit 10 makes a finding that the housings have a protective design “more . . .

probable than it would be without the [exhibit].” See Fed. R. Evid 401(a). Further, the

question of the protective function of the subject merchandise is “of consequence in

determining the [instant] action.” See infra Section II.C.2.c; Fed. R. Evid. 401(b).

Exhibit 10 is relevant and admissible as plaintiff withdrew its prior foundation and

authentication objections against this exhibit. See Mot. for Errata, ECF No. 38.

       The court also overrules plaintiff’s relevance objections to defendant’s Exhibits

14 (Canon Advertising Copy for the AW-DC30 All Weather Case) and 15 (AKASO

Camera Case Advertising Copy). Pl. Evid. Objs. at 2. Exhibit 14 contains the terms

“underwater case” and “waterproof case.” See Defendant Exhibit (“Def. Ex.”) 14 at 1-2,

ECF No. 33-11. Exhibit 15 contains the term “Waterproof Case Underwater Housing for

AKASO Action Camera.” See Def. Ex. 15 at 1, ECF No. 33-12. Defendant argues that

both exhibits are relevant because they “show[] other retailers and manufacturers

identify[ing] similar housings alternatively as ‘camera cases.’” See Def. Reply Br. at 24.
Consol. Court No. 20-00176                                                            Page 5

The court notes that neither exhibit contains the discrete terms “camera cases” or

“camera case”; nonetheless, both exhibits are relevant as each makes “more . . .

probable,” if only slightly, that retailers and manufacturers of similar camera housings

might use the term “case” to describe housings similar to those in dispute. See Fed. R.

Evid. 401.

       In addition, the court overrules each of plaintiff’s foundation objections. Pursuant

to FRE 602, a witness “may testify to a matter only if evidence is introduced sufficient to

support a finding that the witness has personal knowledge of the matter.” Such

evidence “may consist of the witness’s own testimony.” Fed. R. Evid. 602. Plaintiff

objects to defendant’s Exhibits 11A, 11B, 11C, 14, 15 and the embedded photograph

for “[l]ack of [f]oundation.” See Pl. Evid. Objs. at 2-3. Plaintiff’s objections are not

supported by witness testimony. Mr. Edward Russell, an expert witness in plaintiff’s

employ, testified to having personal knowledge related to Exhibits 11A, 11B, 11C, 14

and 15. See Def. Ex. 4, Russell Dep. at 67, 69:22-72:12, 98:17-105:5, ECF No. 33-4.

Further, plaintiff’s foundation objection is not applicable with respect to the embedded

photograph because the embedded photograph was never the subject of witness

testimony and appears only in defendant’s opposition brief. See Def. Br. at 22. In sum,

the exhibits at issue do not lack foundation.

       Finally, the court overrules each of plaintiff’s authentication objections. FRE 901

requires that the proponent of an item of evidence “must produce evidence sufficient to

support a finding that the item is what the proponent claims it is.” Fed. R. Evid. 901(a).

Satisfactory evidence for this purpose may include, but is not limited to, the testimony of
Consol. Court No. 20-00176                                                           Page 6

a witness with knowledge of the item. See Fed. R. Evid. 901(b)(1). As defendant

notes, courts generally also allow proponents to authenticate screenshots of web

postings bearing a web address and the date printed for the “limited purpose” of proving

that such postings appeared on the Internet. See Def. Reply Br. at 24-25 (quoting SMS

Audio, LLC v. Belson, No. 16-81308-CIV, 2017 WL 1533971, at *3 (S.D. Fla. Mar. 20,

2017)); see also Premier Nutrition, Inc. v. Organic Food Bar, Inc., No. SACV06-0827

AGRNBX, 2008 WL 1913163, at *6 (C.D. Cal. Mar. 27, 2008), aff’d, 327 F. App’x 723

(9th Cir. 2009) (permitting authentication of Lexis search results bearing the web

address and date printed).

       Plaintiff objects to defendant’s Exhibits 11A, 11B, 11C, 14, 15 and the embedded

photograph for “[l]ack of [a]uthentication.” See Pl. Evid. Objs. at 2-3. The court

concludes that Mr. Russell’s testimony regarding Exhibits 11A, 11B and 11C

(Deposition Exhibits 54, 55 and 56) constituted sufficient authentication as to those

exhibits. See generally Def. Ex. 4. Mr. Russell demonstrated knowledge of the exhibits

when he identified them as “vintage rangefinder case[s] to carry a camera in” and then

defined “rangefinder.” See id. at 64:3-9, 97:9-103:21; Fed. R. Evid. 901(b)(1).

       The court concludes additionally that defendant authenticated Exhibits 14, 15

and the embedded photograph. Exhibits 14 and 15 display readily both the web

address and the date printed. See Def. Ex. 14; Def. Ex. 15. Defendant confines its use

of Exhibits 14 and 15 to the “limited purpose of proving” that manufacturers and retailers

have used the term "case” to describe camera housings on the Internet. See Def. Reply

Br. at 24-25; SMS Audio, 2017 WL 1533971, at *3. As for the embedded photograph,
Consol. Court No. 20-00176                                                        Page 7

the accompanying URL displays the web address and redirects to a dated webpage.

See Def. Br. at 22. Defendant includes the URL for the “limited purpose” of proving that

the embedded photograph appeared on the Internet. See id.; Def. Reply Br. at 25; SMS

Audio, 2017 WL 1533971, at *3. The court overrules each of plaintiff’s authentication

objections and concludes that Exhibits 11A, 11B, 11C, 14, 15 and the embedded

photograph are admissible.

II.   The subject merchandise

       USCIT Rule 56(a) requires that the court grant summary judgment if the moving

parties can show that “there is no genuine dispute as to any material fact and the

movant is entitled to judgment as a matter of law.” Movants should present material

facts as a “separate, short and concise statement, in numbered paragraphs” and cite to

“particular parts of materials in the record” as support. USCIT R. 56.3(a); 56(c)(1)(A).

The opponent must, in response, “include correspondingly numbered paragraphs

responding to the numbered paragraphs in the statement of the movant.” USCIT R.

56.3(b).

       Parties to the instant action submitted separate statements of facts with their

respective cross motions for summary judgment. See generally PI. Stmt. Facts; Def.’s

Resp. Pl.’s Statement of Undisputed Material Facts (“Def. Resp. Pl. Stmt. Facts”),2 ECF

2
  The court relies on the facts submitted and admitted by both parties. Certain facts
submitted by plaintiff are disputed by defendant and vice versa. The court does not
reference those facts that are contested and relies only on those uncontested material
facts that shed light on the legal matters that the court resolves in the instant action.
Consol. Court No. 20-00176                                                            Page 8

No. 33; Def. Stmt. Facts.3 The responses to these statements contain mixtures of

disputed and undisputed terms, phrases or sentences within a numbered paragraph.

See generally Pl.’s Resp. Def.’s Statement of Material Undisputed Facts (“Pl. Resp. Def.

Stmt. Facts”), ECF No. 37-1; Def. Resp. Pl. Stmt. Facts; Pl.’s Reply Def.’s Resp. Pl.’s

Statement of Undisputed Facts (“Pl. Reply Def. Resp.”), ECF No. 37-3.

         The identity of the imported articles at issue in this action is not in dispute. See

generally Pl. Stmt. Facts; Def. Resp. Pl. Stmt. Facts; Def. Stmt. Facts. Parties

submitted physical exhibits of the subject merchandise to the court for examination in

addition to visual representations in photographs of the subject merchandise in the

parties’ USCIT Rule 56.3 Statements of Facts describing the features of the camera

housings.4 See Pl.’s Composite Ex. A (Physical Samples 1-11), ECF No. 29-2; see also

Pl. Stmt. Facts ¶ 8. In addition, each party submitted a supplemental statement of

undisputed material facts in response to the court’s order to support facts that could

have been considered to be disputed and material to the instant action. Def.’s

Supplemental Statement of Undisputed Facts (“Def. Suppl. Stmt. Facts”), ECF No. 51;

Pl.’s Supplemental Statement of Undisputed Facts (“Pl. Suppl. Stmt. Facts”), ECF No.

52. The court reviewed each party’s separate submissions of facts to determine the

undisputed facts. Upon review of parties’ respective statements of facts and supporting

3
 For purposes of this discussion, citations are provided to the relevant paragraph
number of the undisputed facts and response, and internal citations generally have
been omitted.
4
    The court includes images of the subject merchandise below for ease of reference.
Consol. Court No. 20-00176                                                        Page 9

documents, and taking into account the above evidentiary rulings, the court finds the

following undisputed and material facts regarding the subject merchandise.

       The subject merchandise is comprised of GoPro’s imported camera housings,

which are polycarbonate protective containers for GoPro’s HERO action cameras. Pl.

Stmt. Facts ¶ 18; Def. Resp. Pl. Stmt. Facts ¶ 18. The subject camera housings at

issue are for the GoPro HERO action cameras imported by GoPro from October 2018 to

February 2019. Pl. Br. at 2; Def. Br at 1. Specifically, the instant action concerns

camera housings that are designed for use with GoPro’s line of HERO 3, HERO 3+,

HERO 4 and HERO 5, 6, 7 Black action cameras. Pl. Stmt. Facts ¶ 8; Def. Stmt. Facts

¶¶ 1, 5, 10, 14, 16, 18, 22, 26. The GoPro camera housings at issue are form-fitted to

the HERO camera models, which they are designed to enclose, and consist of a ridged

plastic shell made of polycarbonate with a hardened flat glass over the section of the

housing where the camera’s lens assembly is situated. Pl. Stmt. Facts ¶¶ 16-18; Def.

Resp. Pl. Stmt. Facts ¶¶ 16-18. The subject camera housings are form fitting bespoke

to those camera models for which they are designed and enclose a single GoPro HERO

action camera. Pl. Stmt. Facts ¶ 16; Def. Resp. Pl. Stmt. Facts ¶ 16. The camera

housings feature “spring-loaded buttons which are mated with corresponding buttons on

the camera to control GoPro action camera functions while the camera is housed, such

as starting the shutter and turning the camera on and off; the buttons are designed to

resist water pressure.” Pl. Stmt. Facts ¶ 20; Def. Resp. Pl. Stmt. Facts ¶ 20; Def. Suppl.

Stmt. Facts at 3; see Pl. Suppl. Stmt. Facts at 3. The spring-loaded buttons are also

designed to resist, to some degree, pressure so as to minimize the accidental turning on
Consol. Court No. 20-00176                                                       Page 10

or off of the action camera enclosed within the housing. Pl. Suppl. Stmt. Facts at 2; Def.

Suppl. Stmt. Facts at 3. The camera housings have a thin layer of foam on the inner

rear door to ensure a tight fit and stabilization and do not provide for impact padding on

the outside or inside. Pl. Stmt. Facts ¶¶ 21-22; Def. Resp. Pl. Stmt. Facts ¶¶ 21-22.

The camera housings have thumbscrews or quick-release buckles, which protrude at

the bottom of the housings and, with the exception of the Wrist Housing, have a two- or

three-finger mounting ecosystem with a screw-style closure; the camera housing end of

the system has a two-finger receiver, and all mounts have a three-finger component.

Pl. Stmt. Facts ¶ 24; Def. Resp. Pl. Stmt. Facts ¶ 24. They interlock, attaching the

camera housing end to the mount via a quick release buckle or a thumbscrew, enabling

the user to use the camera for hands-free recording of the extreme activities. Pl. Stmt.

Facts ¶¶ 23-24; Def. Resp. Pl. Stmt. Facts ¶¶ 23-24.

        The merchandise at issue encompasses the following models of GoPro’s camera

housings (totaling eight models):5

    x   Super Suit (Uber Protection + Dive Housing for HERO 5 Black), Model No.
        AADIV-001. The Super Suit housing “was designed with a pressure-resistant
        water-sealed shell primarily to allow for deep water dives of up to 60 meters of
        depth” and was “designed with above-water protection for use during kinetic
        activities including rally car racing and various instances where there is a high
        degree of impact from rocks, dirt and debris.” Def. Stmt. Facts ¶¶ 2-3; Pl. Resp.

5
  Defendant states that, “[w]hile technically eight model numbers are at issue in this
case, two models, Model No. 220-09315-000, and Model No. 220-07892-000 are the
same as the Standard Housing, Model No. AHSRH-401, but sold in different packaging
for such reasons as replacing a damaged item under warranty. These two models are,
therefore, grouped under the Standard Housing.” Def. Br. at 3 (citing Def. Ex. 1,
Thomas Dep. at 46, 47, 54, 55; Pl. Stmt. Facts ¶ 8(d)); Def. Stmt. Facts ¶ 26; Pl. Resp.
Def. Stmt. Facts ¶ 26.
Consol. Court No. 20-00176                                                       Page 11

       Def. Stmt. Facts ¶¶ 2-3. The Super Suit housing is composed of impact-
       resistant plastic and impact-resistant glass on the front. Def. Stmt. Facts ¶ 4; Pl.
       Resp. Def. Stmt. Facts ¶ 4. It has a pressure-resistant water-sealed shell and
       incorporates thermal management features for the above water, hot air and
       sunshine. Pl. Stmt. Facts ¶ 8(a); Def. Resp. Pl. Stmt. Facts ¶ 8(a).

                                  

   x   Dive Housing for HERO 3, HERO 3+ and HERO 4, Model No. AHDEH-301
       (“Dive Housing”) is a protective dive housing which is waterproof for depths
       down to 60 meters. Pl. Stmt. Facts ¶ 8(b); Def. Stmt. Facts ¶ 10; Pl. Resp. Def.
       Stmt. Facts ¶ 10.The Dive Housing preceded the Super Suit, and generally
       offers the same properties, including a 60-meter depth capability for deep-sea
       filming. Pl. Stmt. Facts ¶ 8(b); Def. Resp. Pl. Stmt. Facts ¶ 8(b).
Consol. Court No. 20-00176                                                      Page 12

   x   Standard Housing for HERO 3, HERO 3+ and HERO 4, Model No. AHSRH-401
       (“Standard Housing”) is a GoPro “standard” water housing in that it has the
       base-level waterproofing of up to 40-meter diving. Pl. Stmt. Facts ¶ 8(c); Def.
       Resp. Pl. Stmt. Facts ¶ 8(c).

   x   Wrist Housing for HERO 3, HERO 3+ and HERO 4, Model No. AHDWH-301
       (“Wrist Housing”) is designed for deep-sea diving use with the same water
       pressure resisting capabilities, as well as for land use. Pl. Stmt. Facts ¶ 8(f);
       Def. Resp. Pl. Stmt. Facts ¶ 8(f). Instead of a GoPro two- to three-finger
       mounting system universal to the Camera Housings, the Wrist Housing was
       specifically designed to be worn on the wrist via hinge and a Velcro wrist strap,
Consol. Court No. 20-00176                                                         Page 13

       while actively shooting. Pl. Stmt. Facts ¶ 8(f). The hinge feature allows the
       product to be lifted up off the wrist so that the user can point at their subject and
       take footage and then latch it back onto the wrist. Id.

   x   Camo Housing for HERO 3, HERO 3+ and HERO 4, Model No. AHCSH-001
       (“Camo Housing”) is effectively the Standard Housing, waterproof to 40 meters,
       with the difference being the color scheme is a camouflage theme, marketed for
       hunting, fishing and outdoor communities to facilitate the photographer’s
       “blending into the scene.” Pl. Stmt. Facts ¶ 8(e); Def. Resp. Pl. Stmt. Facts ¶
       8(e).
Consol. Court No. 20-00176                                                        Page 14

    x   Housing - Waterproof - HD4, 3.0, Model No. 220-09315-000 (Replacement For
        Standard Housing AHSRH-401). Pl. Stmt. Facts ¶ 8(d); Pl. Ex. B, Product
        Booklet at GoPro 000023; Pl. Ex. E, Thomas Dep. at 15:20-25.

    x   Water Housing, Bingin 3.0, Al Lens Ring, Model No. 220-07892-000
        (Replacement for Standard Housing AHSRH-401). Pl. Stmt. Facts ¶ 8(d); Pl. Ex.
        B, Product Booklet at GoPro 000001; see id. at 000023; Pl. Ex. E, Thomas Dep.
        at 15:20-25.

    x   Skeleton Housing for HERO 3, HERO 3+ and HERO 4, Model No. AHSSK301.
        Pl. Stmt. Facts ¶ 8(g).

        The court considers the various models of the camera housings together in this

classification decision, as both plaintiff and defendant concede that the housings share

essential characteristics, which ultimately determine which classification is proper.6

6
  At oral argument, plaintiff and the Government confirmed that the models should be
considered by the court together, in consideration of their individual and shared
characteristics. Oral Arg. Tr. at 5:17-7:15, Mar. 15, 2023, ECF No. 47.
Consol. Court No. 20-00176                                                        Page 15

III.   Customs’ classification of the subject merchandise and GoPro’s protest

        GoPro imported the camera housings from late October 2018 through February

2019. Pl. Br. at 2; Def. Br. at 1. The camera housings were liquidated as entered

pursuant to subheading 4202.99.90 of the HTSUS as “camera cases” between August

2019 and January 2020. Def. Br. at 1-2; see also Pl. Ex. M, Final Ruling HQ H287090

(“Customs Ruling”).

        GoPro filed a timely protest of the Customs Ruling, which was denied by the

Government on March 12, 2020. Pl. Stmt. Facts ¶ 5; Def. Resp. Pl. Stmt. Facts ¶ 5.

        GoPro timely protested the liquidations arguing that its camera housings are

properly classified under subheading 8529.90.86, HTSUS, which provides for “[p]arts

suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other:

Other,” or alternatively under subheading 3926.90.99, HTSUS, which provides for

“[o]ther articles of plastics and articles of other materials of headings 3901 to 3914:

Other.” Pl.’s Resp. Def.’s Cross-Mot. Summ. J. and Reply in Supp. Pl.’s Mot. Summ. J.

(“Pl. Resp. Br.”) at 21, ECF No. 37.

        On September 8, 2020, GoPro timely commenced this action before the Court

within 180 days of the date of denial of the protest regarding the camera housings

entries between 2018 and 2019. Pl. Br. at 6; Pl. Stmt. Facts ¶ 6; Def. Resp. Pl. Stmt.

Facts ¶ 6. GoPro paid all liquidated duties on the subject entries before

commencement of this action in accordance with 28 U.S.C. § 2673(a). Pl. Stmt. Facts ¶

7; Def. Resp. Pl. Stmt. Facts ¶ 7. Plaintiff filed its amended complaint on July 15, 2021.

Pl.’s Am. Compl. (“Pl. Am. Compl.”), ECF No. 19.
Consol. Court No. 20-00176                                                       Page 16

       On March 15, 2023, the court heard oral argument. See Oral Arg. Tr., Mar. 15,

2023, ECF No. 47.

                     JURISDICTION AND STANDARD OF REVIEW

       The Court exercises exclusive jurisdiction over all civil actions commenced under

section 515 of the Tariff Act of 1930, 19 U.S.C. § 1515, to contest protests denied by

Customs, 28 U.S.C. § 1581(a),7 and reviews such actions de novo. 28 U.S.C. §

2640(a)(1) (“The Court of International Trade shall make its determinations upon the

basis of the record made before the court . . . .”).

       Summary judgment is permitted when “there is no genuine dispute as to any

material fact.” USCIT R. 56(a). In the absence of genuine factual issues, whether to

grant summary judgment turns on the proper construction of the HTSUS, which is a

question of law. Clarendon Marketing, Inc. v. United States, 144 F.3d 1464, 1466 (Fed.

Cir. 1998). The court must decide materiality by determining whether any factual

disputes are material to the resolution of the action. Anderson v. Liberty Lobby, Inc.,

477 U.S. 242, 247-48 (1986).

       Only disputes over facts that might affect the outcome of the suit under the

governing law will properly preclude the entry of summary judgment. Id. at 248.

Factual disputes that are irrelevant or unnecessary will not be counted. Id.

7
 References to the U.S. Code are to the 2018 edition. Further citations to the Tariff Act
of 1930, as amended, are to the relevant portions of Title 19 of the U.S. Code.

Consol. Court No. 20-00176                                                          Page 17

       Here, the court does not find any disputes as to material issues of fact, so

summary judgment is appropriate to resolve the dispute over the classification. In the

instant case, both parties filed for summary judgment under USCIT Rule 56.

“[S]ummary judgment is proper ‘if the pleadings, depositions, answers to interrogatories,

and admissions on file, together with the affidavits, if any, show that there is no genuine

issue as to any material fact and that the moving party is entitled to a judgment as a

matter of law.'” Celotex Corp. v. Catrett, 477 U.S. 317, 322 (1986) (quoting Fed. R. Civ.

P. 56(c)); USCIT R. 56(a).

       The HTSUS has the force of statutory law. See Aves. In Leather, Inc. v. United

States, 423 F.3d 1326, 1333 (Fed. Cir. 2005). “Absent contrary legislative intent,

HTSUS terms are to be construed according to their common and commercial

meanings.” La Crosse Tech., Ltd. v. United States, 723 F.3d 1353, 1358 (Fed. Cir.

2013) (quoting Carl Zeiss, Inc. v. United States, 195 F.3d 1375, 1379 (Fed. Cir. 1999)).

When interpreting a tariff term, the court may rely on its own understanding of the term

and on secondary sources such as scientific authorities and dictionaries. N. Am.

Processing Co. v. United States, 236 F.3d 695, 698 (Fed. Cir. 2001).

       In adjudicating a tariff classification dispute, the court first considers whether “the

government’s classification is correct, both independently and in comparison with the

importer’s alternative.” Jarvis Clark Co. v. United States, 733 F.2d 873, 878 (Fed. Cir.

1984) (“Jarvis”). The plaintiff has the burden of showing that the government’s

classification of the subject merchandise was incorrect. Id. at 876. Subject to the

plaintiff’s rebuttal, factual determinations by Customs are presumed correct, see 28
Consol. Court No. 20-00176                                                          Page 18

U.S.C. § 2639(a)(1), but the presumption of correctness applies to issues of fact and not

questions of law. Goodman Mfg., L.P. v. United States, 69 F.3d 505, 508 (Fed. Cir.

1995). If the plaintiff satisfies its burden of demonstrating that the government’s

classification was incorrect, the court must ascertain “the correct result, by whatever

procedure is best suited to the case at hand.” Jarvis, 733 F.2d at 878 (footnote

omitted). “While [the Court] accord[s] deference to a classification ruling by Customs

relative to its ‘power to persuade,’ [the court has] ‘an independent responsibility to

decide the legal issue of the proper meaning and scope of HTSUS terms.’” Kahrs Int’l.,

Inc. v. United States, 713 F.3d 640, 644 (Fed. Cir. 2013) (quoting United States v. Mead

Corp., 533 U.S. 218, 235 (2001); Warner–Lambert Co. v. United States, 407 F.3d 1207,

1209 (Fed. Cir. 2005)).

       The Court’s review of classification cases is limited to the record before the court.

28 U.S.C. § 2640(a). “The plaintiff has the burden of establishing that the government’s

classification of the subject merchandise was incorrect . . . .” Lerner N.Y., Inc. v. United

States, 37 CIT 604, 606-07, 908 F. Supp. 2d 1313, 1317-18 (2013). But, plaintiff "does

not bear the burden of establishing the correct classification; instead, it is the court’s

independent duty to arrive at the ‘correct result.’” Id. (quoting Jarvis, 733 F.2d at 878).

       Resolution of proper classification entails a two-step process: (1) ascertaining the

proper meaning of specific terms in the tariff provision; and (2) determining whether the

merchandise at issue comes within the description of such terms as properly construed.

Link Snacks, Inc. v. United States, 742 F.3d 962, 965 (Fed. Cir. 2014); Pillowtex Corp.

v. United States, 171 F.3d 1370, 1373 (Fed. Cir. 1999); Orlando Food Corp. v. United
Consol. Court No. 20-00176                                                        Page 19

States, 140 F.3d 1437, 1439 (Fed. Cir. 1998). “However, when there is no dispute as to

the nature of the merchandise, then the two-step classification analysis ‘collapses

entirely into a question of law.’” Link Snacks, 72 F.3d at 965 (quoting Cummins Inc. v.

United States, 454 F.3d 1361, 1363 (Fed. Cir. 2006)).

       Additional U.S. Notes to the HTSUS are also “considered to be statutory

provisions of law for all purposes.” Del Monte Corp. v. United States, 730 F.3d 1352,

1355 (Fed. Cir. 2013) (internal quotations omitted) (citations omitted). These are “legal

notes that provide definitions or information on the scope of the pertinent provisions or

set additional requirements for classification purposes.” Id.

       The court may also refer to the Explanatory Notes to the Harmonized Commodity

Description and Coding System, developed by the World Customs Organization.

Explanatory Notes may guide the interpretation of a tariff term since they are “intended

to clarify the scope of HTSUS subheadings and to offer guidance in their interpretation,”

even though the Explanatory Notes are not legally binding. Len-Ron Mfg. Co. v. United

States, 334 F.3d 1304,1309 (Fed. Cir. 2003). The Explanatory Notes are “generally

indicative of the proper interpretation of a tariff provision.” Degussa Corp. v. United

States, 508 F.3d 1044, 1047 (Fed. Cir. 2007).

                                      DISCUSSION

I.   Application of GRI 1, HTSUS, to classify the subject camera housings

       As required by GRI 1, HTSUS, the court first considers the terms of the headings

and any relative section and chapter notes in ascertaining the correct four-digit heading

for the classification of the imported camera housings. The candidate headings of the
Consol. Court No. 20-00176                                                                   Page 20

HTSUS identified by the parties, with the respective article descriptions (in relevant

part), are as follows:

HTSUS Heading 42028

         4202          Trunks, suitcases, vanity cases, attaché cases, briefcases,
                       school satchels, spectacle cases, binocular cases, camera
                       cases, musical instrument cases, gun cases, holsters and
                       similar containers; traveling bags, insulated food or beverage
                       bags, toiletry bags, knapsacks and backpacks, handbags,
                       shopping bags, wallets, purses, map cases, cigarette cases,
                       tobacco pouches, tool bags, sports bags, bottle cases,
                       jewelry boxes, powder cases, cutlery cases and similar
                       containers, of leather or of composition leather, of sheeting
                       of plastics, of textile materials, of vulcanized fiber or of
                       paperboard, or wholly or mainly covered with such materials
                       or with paper:
                ***

                4202.99       Other:
                              Of materials (other than leather, composition leather,
                              sheeting of plastics, textile materials, vulcanized fiber
                              or paperboard) wholly or mainly covered with paper:
                ***

                4202.99.9000         Other . . . . . . . . . . . . . . . . . . . 20% ad valorem

HTSUS 4202.99.9000 (first and second emphases supplied).

HTSUS Heading 85299

         8529          Parts suitable for use solely or principally with the apparatus
                       of headings 8525 to 8528:

                ****

8
 Customs classified the subject camera housings under 4202 as “camera cases.” See
Pl. Stmt. Facts. ¶ 50; See Def. Resp. Pl. Stmt. Facts ¶ 50.
9
    GoPro proposes 8529 as the correct heading for the camera housings. Pl. Br. at 8.
Consol. Court No. 20-00176                                                                           Page 21

             8529.90       Other:

             ****

             8529.90.8600           Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . free

HTSUS 8529.90.8600.

      Alternatively, plaintiff argues that the subject merchandise should be

classified in subheading 3926.90.99. Pl. Br. at 4.

HTSUS Heading 3926

      3926          Other articles of plastics and articles of other materials of
                    headings 3901 to 3914:
             ***

             3926.90        Other:

             ***

             3926.90.99             Other. . . . . . . . . . . . . . . . . . . 5.3% ad valorem

HTSUS 3926.90.99.

      The parties have not provided, and the court has not identified, any other

candidate headings that might be suitable for the subject camera housings.

      The court concludes that the camera housings are classified as “[p]arts suitable

for use solely or principally with the apparatus of [H]eading[] . . . 8525.” HTSUS

8529.90.8600. In reaching this conclusion, the court first considers Customs’ original

classification of the camera housings under Heading 4202 and then elucidates its

reasoning for classifying the subject camera housings as “parts” under Heading 8529,

instead.
Consol. Court No. 20-00176                                                        Page 22

II.   Customs’ original classification of the camera housings under Heading 4202

       A.   Legal framework

       “Absent contrary legislative intent, [the court] construe[s] HTSUS terms according

to their common and commercial meanings, which [the court] presume[s] are the same.”

Otter Prods., LLC v. United States, 834 F.3d 1369, 1375 (Fed. Cir. 2016) (“Otter Prods.

CAFC”).

       In an eo nomine analysis, the court first construes the headings at issue as a

matter of law by defining the elements of the heading; the court then moves to the

second classification step, a factual inquiry, to determine whether the subject

merchandise is consistent with those elements. See, e.g., R.T. Foods, Inc. v. United

States, 757 F.3d 1349, 1352 (Fed. Cir. 2014); Link Snacks, 742 F.3d at 965.

       In the context of determining the meaning of terms in tariff headings, “the correct

meaning of the term is its common commercial meaning.” GRK Canada, Ltd. v. United

States, 761 F.3d 1354, 1357 (Fed. Cir. 2014) (citation omitted); see also Otter Prods.

CAFC, 834 F.3d at 1375.

       To determine the common commercial meaning of a tariff provision, the court

“‘may rely upon its own understanding of terms used, and may consult standard

lexicographic and scientific authorities.’” Airflow Tech., Inc. v. United States, 524 F.3d

1287, 1291 (Fed. Cir. 2008) (citation omitted). “[T]he use [of articles] may be

considered as part of the definition of eo nomine provisions, where, even if the eo

nomine provision describes goods with respect to their names, the name itself may
Consol. Court No. 20-00176                                                                       Page 23

inherently suggest[] a type of use.” GRK Canada, 761 F.3d at 1359 (quoting Carl Zeiss,

195 F.3d at 1379).

       Heading 4202 states in relevant part:

4202 Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels,
     spectacle cases, binocular cases, camera cases, musical instrument cases, gun
     cases, holsters and similar containers; traveling bags, insulated food or beverage
     bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags,
     wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports
     bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar
     containers, of leather or of composition leather, of sheeting of plastics, of textile
     materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with
     such materials or with paper:

                                                      ***
4202.99       Other:
                       Of materials (other than leather, composition leather, sheeting of
                       plastics, textile materials, vulcanized fiber or paperboard) wholly or
                       mainly covered with paper:

                                                 ***

4202.99.9000                  Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20% ad valorem

HTSUS 4202.99.9000 (first and second emphases supplied).

       In an eo nomine analysis, the court first construes the headings at issue as a

matter of law by defining the elements of the heading, infra Section II.C.1.a; the court

then moves to the second classification step, a factual inquiry, to determine whether the

subject merchandise is consistent with those elements, infra Section II.C.1.b. See, e.g.,

R.T. Foods, 757 F.3d at 1352; Link Snacks, 742 F.3d at 965.

       Customs’ ruling letters, as explanations of classification decisions, are entitled to

a level of “respect proportional to [their] ‘power to persuade.’” Mead Corp., 533 U.S. at

235 (citing Skidmore v. Swift & Co., 323 U.S. 134, 140 (1944)).
Consol. Court No. 20-00176                                                          Page 24

       B.    Positions of parties

       Plaintiff states that Federal Circuit decisions establish that any exemplar of

Heading 4202 (including the eo nomine provisions) must possess each of the four

essential characteristics (that unite all exemplars, ejusdem generis): store, transport,

protect, and organize multiple items within. Pl. Stmt. Facts ¶ 39; Pl. Resp. Br. at 1-2.

Plaintiff urges the court to apply the four-factor test as established in Otter Products to

the court’s eo nomine analysis of “camera case,” as well as in the context of the court’s

ejusdem generis analysis of “similar containers.” Pl. Resp. Br. at 1-2, 5-6.

       Defendant states that “‘[c]amera cases’ are included among those eo nomine

articles specifically listed without limitation in [H]eading 4202 and includes all forms of

camera cases including camera cases that have been improved or amplified. GoPro’s

housings for its cameras are simply a form of ‘camera case’ and encompassed within

[H]eading 4202.” Def. Br. at 17; see Chevron Chem. Co. v. United States, 23 CIT 500,

505, 59 F. Supp. 2d 1361, 1367 (1999) (stating that “[a]n eo nomine provision that

names an article without terms of limitation, absent evidence of a contrary legislative

intent, is deemed to include all forms of the article”). Defendant argues that GoPro

conflates what would be necessary to show for a “similar container” such as a “camera

accessory case,” i.e., an ejusdem generis analysis, with what is necessary for an eo

nomine analysis of “camera case.” Def. Br. at 13.

       C.    Analysis

       The Explanatory Notes to Heading 4202 state that “[Heading 4202] covers only

the articles specifically named therein and similar containers.” World Customs Org.,
Consol. Court No. 20-00176                                                         Page 25

Harmonized Commodity Description & Coding Sys., Explanatory Notes, Explanatory

Note 42.02 (emphasis supplied). The Explanatory Notes provide further that “[s]ubject

to Notes 2 and 3 to this Chapter, the articles covered by the first part of the heading

may be of any material. The expression ‘similar containers’ in the first part includes . . .

camera accessory cases.” Id. By identifying articles that are not “camera cases” but

still qualify as “similar containers,” the Explanatory Notes to Heading 4202 distinguish

between “camera cases” that are specifically named in a tariff term and “similar

containers.” Id.; see also Def. Br. at 26.

       The court analyzes the eo nomine meaning of “camera case” and then turns to

the ejusdem generis four-factor test of “similar containers.” The court concludes that

Customs’ classification of the camera housings under Heading 4202 is not correct for an

eo nomine classification as a “camera case” and not correct as an ejusdem generis

classification as a “similar container.”

              1.    “Camera cases”

       The court first examines the Customs classification of the subject camera

housings as “camera cases.” In an eo nomine analysis, the court first construes the

headings at issue as a matter of law by defining the elements of the heading, see infra

Section II.C.1.a; the court then moves to the second classification step, a factual inquiry,

to determine whether the subject merchandise is consistent with those elements, see

infra Section II.C.1.b. See, e.g., R.T. Foods, 757 F.3d at 1352; Link Snacks, 742 F.3d

at 965. Applying the eo nomine analysis, the court concludes that the subject camera
Consol. Court No. 20-00176                                                           Page 26

housings are not “camera cases” within the language of the tariff term enumerated in

Heading 4202.

                      a.   Eo nomine meaning of “camera cases”

       An eo nomine provision describes goods according to their specific name,

usually well known in commerce. Pl. Br. at 9 (citing Nidec v. United States, 68 F.3d

1333, 1336 (Fed. Cir. 1995)). Absent limiting language or contrary legislative intent, an

eo nomine term includes all forms of the named article. Nidec, 68 F.3d at 1336. “To

discern the common meaning of a tariff term, [the] court consults dictionaries, scientific

authorities, and other reliable information sources.” Mead Corp. v. United States, 283

F.3d 1342, 1346 (Fed. Cir. 2002) (citing C.J. Tower & Sons of Buffalo, Inc. v. United

States, 69 CCPA 128, 133, 673 F.2d 1268, 1271 (Fed. Cir. 1982)). In the instant action,

the court consults industry-specific encyclopedias cited by parties, expert testimony

submitted by parties, the physical packaging of the subject merchandise and marketing

materials submitted by both parties.

                             (1)   Lexicographic meaning of “camera case”

       Parties in the instant action agree on an encyclopedic source and definition for

“camera case” as the term is used in commercial settings and in the photography

industry. Pl. Br. at 10-12; Def. Br. at 12, 17-18; Def. Reply. Br. at 20 (all briefs citing

Focal Encyclopedia of Photography 90-91 (Leslie Stroebel & Richard D. Zakia eds., 3rd

ed. 1993)). The definition of a “camera case” reads as follows:

       CASE, CAMERA: A container for storage and transport of a camera,
       sometimes with associated equipment. To retain their performance with the
       necessary precision, cameras and their accessories need protection while
Consol. Court No. 20-00176                                                            Page 27

      being stored, transported, and used, especially in the field. Thus, since the
      inception of photography, camera cases have been important to the
      photographer.

      The most utilitarian form of case is that intended for professional cameras
      and equipment. Such cases are generally of a boxlike form with a plain
      hinged cover and constructed of wood, leather, plastic, or metal.
      Compartments and padding are usually provided for protection against
      damage from dropping or other physical abuse. Because considerable
      weight may be involved, cases are often reinforced at the corners, and are
      provided with a carrying handle, or handles if excessively large. Cases for
      aerial cameras, for instance, may be more like large trunks.

      Cases intended for modern hand cameras, such as the 35-mm format, are
      constructed of leather or plastic and are designed to provide good protection
      for the equipment without being uncomfortable to carry or inviting attention.
      Some are designed to retain the cameras by means of a screw that attaches
      the bottom of the case to the tripod socket. In turn, this screw may itself be
      tapped to accept a tripod screw so that the camera and its case can be
      attached to a tripod. Other cases retain the camera by means of short
      leather snap retainers. The flap protecting the lens should be arranged so
      that there is little likelihood of its flopping into the field of view, and on some
      cases this flap can be detached. Larger flaps, or snouts are available to
      cover longer focal length or zoom lenses. Shoulder straps are fitted for easy
      carrying, and small cases for spare rolls of film are often strung on these
      straps.

      Some cases are designed to hold additional lenses, film, and an exposure
      meter or other camera accessories in addition to one or more cameras.
      Such cases are usually of more rigid construction and both halves of the top
      may open out to permit ready access to the equipment. Cases for extended
      field use tend to be more of a rugged construction than those to be used by
      amateur photographers.

      Many cases are designed with adjustable compartments so that
      photographers can customize them to their particular assembly of
      equipment and accessories.

      Well fitted soft leather pouches sometimes serve to protect small cameras,
      lenses, or exposure meters from dust, moisture, or the effects of handling.
Consol. Court No. 20-00176                                                         Page 28

       The need for a separate camera case has been reduced with some small-
       format cameras that have attached but movable covers over the lens and
       other parts of the camera.

Focal Encyclopedia of Photography, supra, at 90-91.

       The court accepts the Focal Encyclopedia of Photography definition as a reliable

source. Airflow Tech., 524 F.3d at 1291 (holding that the court “may rely upon its own

understanding of terms used, and may consult standard lexicographic and scientific

authorities”). Parties disagree on the meaning of relevant sections of the Focal

Encyclopedia of Photography. Compare Def. Br. at 19, with Pl. Resp. Br. at 10. For

example, with respect to the clause “while being stored, transported, and used,

especially in the field,” defendant notes:

       [T]he camera housings are waterproof up to 40 or 60 meters below water,
       are made of impact-resistance polycarbonate plastic, and can withstand
       physical abuse, including flying debris, gravel, and small rocks. Being
       action camera housings, they also possess multiple features which protect
       the camera during storage and transport associated with getting to and
       being in “the field.”

Def. Br. at 19.

       For its part, plaintiff interprets this clause as:

       [O]nly for the purposes stated in the definition: to store, protect, organize,
       and carry cameras and equipment. It is disingenuous to claim that the
       definition encompasses non-storage uses inclusive of the facilitation of
       action camera photography.

Pl. Resp. Br. at 10-11. Plaintiff further argues that defendant “incorrectly applies

this definition . . . by failing to distinguish between use as a ‘camera case’ and use

with a camera as a camera housing.” Id. at 10 (emphasis supplied).
Consol. Court No. 20-00176                                                             Page 29

         The court understands that a “camera case” can be used in a variety of

environments and that its definition contemplates the various settings in which such use

may occur. In all of these settings and for all of these uses, the plain meaning of the

encyclopedic definition envisions that, once the user has arrived at the point at which

the user wishes to use the camera, the user would alter a part of the camera case to

use the camera within.10 Unlike the camera cases in the encyclopedic definition, the

subject camera housings do not require a user to remove a flap or cover to initiate the

use of the action camera.11 To the contrary, when the user wishes to use the camera

enclosed within the subject merchandise, the subject merchandise is not altered to

permit the user to use the camera; the subject merchandise facilitates, enhances or

enables the use of the camera. See Pl. Stmt. Facts ¶ 14; Def. Resp. Pl. Stmt. Facts ¶

10
     Specifically, the encyclopedic definition states in relevant part:

         Other cases retain the camera by means of short leather snap retainers.
         The flap protecting the lens should be arranged so that there is little
         likelihood of its flopping into the field of view, and on some cases this flap
         can be detached. Larger flaps, or snouts, are available to cover longer focal
         length or zoom lenses. Shoulder straps are fitted for easy carrying, and
         small cases for spare rolls of film are often strung on these straps. . . . . The
         need for a separate camera case has been reduced with some small-format
         cameras that have attached but removable covers over the lens and other
         parts of the camera.

Focal Encyclopedia of Photography, supra, at 91.

11
   Defendant notes that one model of the subject merchandise — the dive housing —
comes with a detachable lens cover in its condition as imported. Def. Suppl. Stmt.
Facts at 1-2. However, this detachable lens cover is an optional accessory used to
prevent damage to the camera housing — not to the action camera within the housing.
Pl. Suppl. Stmt. Facts at 1-2. In any event, the detachable lens cover imported with a
single camera housing model is of little import where the remaining seven models do
not come with the camera housing lens cover. Id.; Def. Suppl. Stmt. Facts at 1-2.
Consol. Court No. 20-00176                                                        Page 30

14 (stating that “[w]ith the earlier models of HERO action cameras (e.g., HERO3,

HERO3+, HERO4) – which have no display/touch screen on the back, are not

waterproof, durable or mountable by themselves . . . the Camera Housings are

functionally required in order for the action camera to be used as intended in

extreme/wet environments”); Pl. Suppl. Stmt. Facts at 2; Def. Suppl. Stmt. Facts at 2.

Accordingly, the subject merchandise appears inconsistent with the encyclopedic

definition accepted by both parties and consequently, based on that lexicographic

source, with the eo nomine meaning of a camera case.

                            (2)   Commercial use and denomination of trade

       In addition to dictionary and encyclopedic sources, the court takes notice of the

meaning of “camera case,” as the term is used in the industry and the context in which it

is used. Airflow Tech., 524 F.3d at 1291.

       Plaintiff argues that the “modern camera industry recognizes a ‘camera case’ as

involving four elements: it must protect, store, organize and transport a camera/cameras

and their parts, and/or common accessories (i.e., lenses, filters, flashes, lens cleaners).”

Pl. Br. at 12. Further, “[w]hat the industry commonly recognizes as a ‘camera case’ is

designed, merchandised, and expected to be used in a manner akin to luggage, and

items that are stored within are not in use during storage.” Pl. Stmt. Facts ¶ 40 (citing

Pl. Ex. N, Russell Decl. ¶¶ 9, 16, 25). Plaintiff maintains that camera cases can be

“soft-sided” or “hard-sided.” Pl. Stmt. Facts ¶ 41. “Camera cases are designed to

protect delicate cameras and lenses from drop, dust, dirt, debris and damage from sun

light, humidity and temperature extremes between shoots and are typically made from
Consol. Court No. 20-00176                                                         Page 31

polyester/nylon exterior fabric, non-scratch lining, zippers/closures (soft-sided camera

cases) or fiberglass-filled nylon or similar plastic materials (hard-sided cases) and

feature foam padding on exterior walls and between compartments.” Pl. Stmt. Facts ¶

42.

       Defendant counters that plaintiff’s expert has failed to provide the necessary

facts to support a conclusion that plaintiff’s claimed commercial designation “is a

uniform understanding throughout the industry.” Def. Resp. Pl. Stmt. Facts ¶ 39.

Defendant notes also that plaintiff has referred to the camera housings as "cases" in its

marketing material. Def. Br. at 23-24.

       Defendant also submits as a counterexample an article titled “Canon AW-DC30

All Weather Case for the SD400, SD200, and SD300 Digital Cameras.” Def. Ex. 14,

Canon Advertising Copy for the AW-DC30 All Weather Case. According to defendant,

other manufacturers and retailers sell fitted, hard plastic protective coverings similar to

GoPro’s camera housings as “camera cases.” Id. For example, defendant notes that

the Canon AW-DC30 All Weather Case for the SD400, SD200 and SD300 Digital

Camera is named and advertised as a “case.” Id.; Def. Br. at 24. Canon’s hard plastic

weatherproof camera container is advertised with the following copy: “[y]ou can use this

case to take underwater shots at depths of down to 3 meters (9.8 feet)” and “it's also

ideal for taking worry-free pictures in the rain, at the beach, or on the ski slopes.” Def.

Ex. 14. Defendant adds that another action camera manufacturer, the Akaso company,

sells a “waterproof case” that looks similar to the GoPro housings and is described in its

advertising literature as having the following attributes: “Waterproof Case Underwater
Consol. Court No. 20-00176                                                       Page 32

Housing for AKASO Action Camera. Delivers maximum image sharpness above and

below water.” Def. Br. at 24-25; Def. Ex. 15, AKASO Camera Case Advertising Copy.

Finally, defendant relies on advertising from other camera manufacturers and retailers

to show that the terms “housing” and “case” are interchangeable.12 Def. Br. at 25.

       The court concludes that the eo nomine common commercial meaning of

“camera case” is comprised of the listed qualities identified in the Focal Encyclopedia of

Photography definition and the other sources noted: namely, a container for storage and

transport of a camera. Accordingly, the subject merchandise would need to meet these

listed properties of a camera case to be properly classified under Heading 4202.

                     b.   Subject merchandise as “camera cases”

       The court concludes — considering the reliable sources above to elucidate the

meaning of “camera case” — that the subject camera housings do not fit the meaning of

the tariff term “camera case” as enumerated in Heading 4202. The subject

merchandise fails to meet the elements of storage, organization and carriage of the

cameras within. In addition, the subject merchandise improves the functionality and

usability of the GoPro action cameras when they are enclosed within the subject

merchandise — a purpose not enumerated in the encyclopedic definition proffered by

both parties for a camera case. Specifically, the most significant properties of the

12
   The court notes that neither the characterization of other manufacturers of different
merchandise, nor Customs’ classification of different merchandise, “bear on this court’s
‘independent responsibility to decide the legal issue of the proper meaning and scope of
HTSUS terms.’” Allstar Marketing Grp., LLC v. United States, 41 CIT __, __ n.22, 211
F. Supp. 3d 1319, 1335 n.22 (2017) (quoting Warner-Lambert Co. v. United States, 407
F.3d 1207, 1209 (Fed. Cir. 2005)).
Consol. Court No. 20-00176                                                            Page 33

camera housings are those that enable or enhance the use of the camera: for example,

(1) the waterproof nature of the majority of the camera housings for use in various

environments,13 Pl. Stmt. Facts ¶¶ 8, 14, 27; (2) the “spring-loaded function buttons,”14

Id. ¶ 20; Pl. Br. at 2; and (3) the thin layer of foam to ensure a tight fit and stabilization of

the camera inside the housing, Pl. Stmt. Facts ¶ 21. Parties agree that “[t]he Camera

Housing is principally designed, expected to be used and marketed as a device that

adds functionality to the camera.” Pl. Stmt. Facts ¶ 33; Def. Resp. Pl. Stmt. Facts ¶ 33.

       In its marketing materials and packaging, GoPro refers to the subject camera

housings as “housings.” See generally Pl. Physical Exs.; Pl. Ex. B, Product Booklet; Pl.

Ex. C, GoPro’s Marketing Materials. Plaintiff notes also that the Focal Encyclopedia of

Photography specifically provides for waterproof housings within the definition of an

“underwater camera”15 to distinguish “housings” from “camera cases.” Pl. Resp. Br. at

11 (citing Focal Encyclopedia of Photography, supra, at 86).

13
  As parties note, the skeleton housing is the lone housing that lacks waterproof
capabilities. See Pl. Physical Ex. A5; Pl. Ex. B, Product Booklet. For those camera
housings that advertise their waterproof properties, they incorporate silicon gaskets to
protect the action camera against the water pressure. Pl. Stmt. Facts ¶ 28.
14
   The camera housing incorporates spring-loaded buttons that allow for the operation of
all action camera controls. Pl. Stmt. Facts ¶ 20. If not for the springs, the buttons could
be activated when underwater at compression depths. Pl. Br. at 2. The spring-loaded
buttons mate to the corresponding buttons on the camera within. Id.; Pl. Stmt. Facts ¶
20.

15
   In relation to underwater photography, the Focal Encyclopedia of Photography
specifically distinguishes waterproof “housings” from “camera cases” by separately
describing a waterproof housing that allows for operation of the conventional camera
while under water. Pl. Resp. Br. at 11. “Underwater camera” is defined in relevant part:
(footnote continued)
Consol. Court No. 20-00176                                                       Page 34

       Defendant contends that the advertised name that GoPro uses for the subject

merchandise — housing — is interchangeable with the word “case,” and that the

synonymity of the terms demonstrates that the camera housings at issue fit squarely

within the eo nomine term “camera case” of Heading 4202. Def. Br. at 22-23 (quoting

the Merriam-Webster Dictionary (online version), which defines “housing” as “something

that covers or protects: such as a case or enclosure (as for a mechanical part or an

instrument)” (emphasis supplied)). The court finds this argument unpersuasive — the

terms “case” and “housing” may overlap, but the two are neither interchangeable nor

synonymous.

       For the foregoing reasons, the court concludes that the subject camera housings

are not properly classified within the eo nomine provision for “camera cases” under

Heading 4202.

              2.   “Similar containers”

       “Under the rule of ejusdem generis, which means ‘of the same kind,’ where an

enumeration of specific things is followed by a general word or phrase, the general word

or phrase is held to refer to things of the same kind as those specified.” DRI Indus., Inc.

v. United States, 11 CIT 97, 102, 657 F. Supp. 528, 532 (1987), aff'd, 832 F.2d 155

       A photographer can use a general camera that is placed in a special water-
       tight housing made from either plastic or aluminum and constructed to
       operate to only a specific depth. All of the normal functions of the
       conventional camera are attached to an extension apparatus that passes
       through to the outside of the housing to allow the diver access to some of
       the controls.

Focal Encyclopedia of Photography, supra, at 86.
Consol. Court No. 20-00176                                                       Page 35

(Fed. Cir. 1987) (citation omitted). As applicable to classification cases, ejusdem

generis requires that the imported merchandise possess the essential characteristics or

purposes that unite the articles enumerated eo nomine to be classified under the

general word or phrase. Sports Graphics, Inc. v. United States, 24 F.3d 1390, 1392

(Fed. Cir. 1994) (citing Nissho-Iwai Am. Corp. v. United States, 10 CIT 154, 157, 641 F.

Supp. 808, 810 (1986)).

       “The principle of ejusdem generis requires anything falling under the general

term ‘or the like’ to possess the same essential characteristic of the specific enumerated

articles.” Deckers Corp. v. United States., 532 F.3d 1312, 1316 (Fed. Cir. 2008) (citing

Airflow Tech., 524 F.3d at 1292). The phrase “or the like” means “the same, or very

similar to.” Id.

       “The canon of ejusdem generis ‘limits general terms [that] follow specific ones to

matters similar to those specified.’” Christopher v. SmithKline Beecham Corp., 567 U.S.

142, 163 n.19 (2012) (citing CSX Transp., Inc. v. Alabama Dept. of Revenue, 562 U.S.

277, 294-95 (2011) (alteration in original)); see also Aves. in Leather, 423 F.3d at 1332

(“In classification cases, ejusdem generis requires that, for any imported merchandise to

fall within the scope of the general term or phrase, the merchandise must possess the

same essential characteristics or purposes that unite the listed exemplars preceding the

general term or phrase.”).

       In the case of Heading 4202, the Federal Circuit has held that applying the term

“similar containers” requires an ejusdem generis analysis to determine if the goods are
Consol. Court No. 20-00176                                                            Page 36

“of the same kind” as those listed in the heading. Totes, Inc. v. United States, 69 F.3d

495, 498 (Fed. Cir. 1995).

       The USCIT has noted that the items listed in defendant’s proposed definition of

“container” — “box, crate, can, jar” — “all require some concurrent and relatively simple

physical act to gain access to the receptacle (i.e., twisting a lid, lifting a cover).” Otter

Prods., LLC v. United States, 39 CIT __, __, 70 F. Supp. 3d 1281, 1289 (2015), aff’d,

834 F.3d 1369 (Fed. Cir. 2016). In Otter Products, the Federal Circuit affirmed that, in

contrast, the cell phone cases subject to review in that case (Otterbox cases for cell

phones) “are specifically designed for and fit snuggly over particular electronic devices

and do not require an action to open or uncover the item.” Id.; see also Otter Prods.

CAFC, 834 F.3d at 1369 (affirming the USCIT decision). To that end, the court noted

that “it is more common to think of the cases as an addition/accessory to the electronic

device which can be added to or removed at the consumer’s liking.” Otter Prods.

CAFC, 834 F.3d at 1377 (quoting Otter Prods., 39 CIT at __, 70 F. Supp. 3d at 1289-

90). The Federal Circuit and the USCIT further found that the cases only “minimally

resemble containers.” Id. (quoting Otter Prods., 39 CIT at __, 70 F. Supp. 3d at 1292).

       Further, in determining whether subject merchandise meets the “similar

containers” classification, the Federal Circuit has held that “the common characteristic

or unifying purpose of the goods in Heading 4202” consists of: (1) organization; (2)

storage; (3) protection; and (4) carriage of another item or items. Otter Prods. CAFC,

834 F.3d at 1377-78 (quoting Aves. In Leather, 423 F.3d at 1332); see Otter Prods., 39

CIT at __, 70 F. Supp. 3d at 1290. The Federal Circuit clarified that “there is no
Consol. Court No. 20-00176                                                         Page 37

requirement that the subject merchandise meet all four characteristics to qualify as a

‘similar container’ under Heading 4202,” Otter Prods. CAFC, 834 F.3d at 1378:

       Courts should consider the four characteristics collectively and then
       determine whether, in light of those considerations, the classification would
       lead to an inconsistency. If, for example, an item met only one of the four
       characteristics, it almost certainly would not qualify as a “similar container”
       under Heading 4202. Allowing a single factor to satisfy the inquiry would,
       in almost all conceivable scenarios, render the scope of “similar containers”
       so broad that it would lead to absurd results and make consistent
       application of the standard all but impossible.

Id. at 1378-79.

       The court considers the four factors listed by the Federal Circuit, individually and

collectively, and concludes that the purpose of the subject merchandise is not to

“organize,” “store,” or “carry” so as to classify the merchandise as “similar containers”

under Heading 4202.16

                     a.   Organization

       The court concludes that the subject camera housings, as entered, are not

designed to accommodate multiple items, and do not meet the element of “organization”

to constitute one of the “similar containers” envisaged by Heading 4202.

Plaintiff states that the subject camera housings are not designed to put multiple goods

into long-term storage for the purpose of their organization and transport. Pl. Stmt.

Facts ¶¶ 33, 43-46. According to plaintiff, “[i]t is undisputed that the principal purpose of

16
   In the USCIT’s decision in Otter Products, which the Federal Circuit affirmed, the
USCIT stated: “coverings which minimally resemble containers, serve a protective
purpose, and may at times serve some carrying purpose, while allowing full functionality
of the enclosed merchandise are not ‘similar containers.’” Otter Prods., 39 CIT at __, 70
F. Supp. at 1292-93.
Consol. Court No. 20-00176                                                          Page 38

the camera housing is for its functional use with the action camera during filming.” Pl.

Br. at 26 (citing Pl. Stmt. Facts. ¶ 33). Plaintiff then refers to the CASEY camera cases

(physical exhibit A6) in contrast to the camera housings and states that “[t]he difference

between the CASEY [cases] and the Camera Housings boils down to function and is

readily apparent from the character of the goods themselves.” Id.

       Defendant highlights that the camera housings encapsulate items in addition to

the HERO action camera, such as anti-fog inserts and various modular add-on camera

parts called “BacPacs.” Def. Br. at 30. For example, the housings at issue come with

alternate back doors which allow the housings to contain a Battery BacPac and an LCD

Touchscreen BacPac. Def. Br. at 31. According to defendant, the alternate back doors

“carry out the function of organizing by containing these two items in an orderly fashion

during carriage.” Id. Accordingly, defendant argues that “[t]he GoPro housings at issue

. . . are designed with an organizational functionality and purpose.” Id.

       The Federal Circuit has explained that “organization requires at least the

possibility of storing multiple items. . . . [T]he cases here contain a single item: an

electronic device.” Otter Prods. CAFC, 834 F.3d at 1379. In the instant matter, the

housings are constructed so as to allow for the alteration to their back doors to add on

modular Battery BacPacs or LCD Touchscreen BacPacs, which clip onto the action

camera and require the enlargement of the camera housing to accommodate the

supplemental accessory. Def. Br. at 31; Pl. Stmt. Facts ¶ 31; Def. Stmt. Facts ¶¶ 13,

17, 21 33, 34. To add these additional elements to the action cameras, however, the

camera housings must be altered with additional backdoors to facilitate the functions of
Consol. Court No. 20-00176                                                         Page 39

the touchscreen and additional batteries. Pl. Stmt. Facts ¶ 31; Def. Stmt. Facts ¶ 13; Pl.

Resp. Def. Stmt. Facts ¶ 13 (adding that “[t]he BacPac module plugs into the action

camera via physical and electrical ports becoming a part of the camera before

placement into the housing”). The ability of the housing to accommodate these

enhancing additions serves to increase the functionality of the housings such that they

in turn enhance the utility and versatility of the action cameras within. Any

organizational capabilities in this respect are secondary to the functions of enhancing

the operation of the action cameras.

       Defendant argues that anti-fog inserts are additional accessories that the camera

housings are intended to organize. Def. Br. at 29-31. The court disagrees. The anti-

fog inserts serve the purpose of enhancing the usability of the camera devices enclosed

in the camera housings. Pl. Ex. N, Russell Decl. ¶ 42 (stating that, “[i]f the user is using

a waterhousing, the user might also choose to add tiny strips of desiccant (anti-fog

inserts), which function while capturing video in wet/humid conditions to remove

moisture”); Pl. Stmt. Facts ¶ 30 (“GoPro Anti-Fog Inserts are shipped in a durable

plastic (‘Ziploc’-type) bag.”) (citing Pl. Physical Ex. A7, GoPro Anti-Fog Inserts; Pl. Ex.

N, Russell Decl., ¶¶ 42-43; Pl. Ex. F, Russell Dep. at 60:5-61:12, 90:19-91:12, 105:17-

106:8). The inserts are placed within the camera housing when the camera is in use in

its housing. Further, the inserts must be stored in their own containers — containers

entirely separate from the housings whose sole purpose is to store anti-fog strips until a

user wants to use one on the camera when it is being used within its housing. Def.

Stmt. Facts ¶¶ 31-32; Pl. Resp. Def. Stmt. Facts ¶¶ 31-32. The strips must be stored in
Consol. Court No. 20-00176                                                          Page 40

these separate containers to preserve them for use with the camera in the camera

housing. Pl. Resp. Def. Stmt. Facts ¶ 31; Def. Resp. Pl. Stmt. Facts ¶ 30. The anti-fog

inserts are useable only when the camera is being used in its housing (the state of

being in its housing makes the likelihood of fog buildup greater). Def. Stmt. Facts ¶¶

31-32; Def. Resp. Pl. Stmt. Facts ¶ 30. In sum, the possibility of inserting anti-fog strips

— along with the action camera — into the camera housing serves to enhance the

usability of the camera rather than to organize.

       In contrast to the subject camera housings, the court notes, for example, the

distinct organizational purpose of the CASEY cases. Pl. Physical Ex. A6, CASEY

Camera Case. The CASEY cases are designed to accommodate action cameras,

housings and accessories by way of slots and space that are customizable to

correspond to the size of the item that is intended to be placed within. Id.; Pl. Ex. N,

Russell Decl. ¶¶ 29-30. The camera housings, for their part, are built to accommodate

solely the action cameras, and minimal space for anti-fog strips, to facilitate the action

cameras’ usability in various action environments. Pl. Stmt. Facts ¶ 30; Def. Resp. Pl.

Stmt. Facts ¶ 30.

       In conclusion, the camera housings do not meet the factor of “organization” for

which “similar containers” under Heading 4202 are intended.

                     b.    Storage

       The court next considers whether the subject camera housings meet the

“storage” factor of “similar containers.” The unifying feature of the articles listed in the

first clause of Heading 4202 is that the objects enclosed within can be accessed and
Consol. Court No. 20-00176                                                        Page 41

used only if the container is modified, opened or removed — use and storage are

temporally mutually exclusive. In sum, every article listed in Heading 4202 is one that is

designed to enclose an object within when the object is not in use.

       Plaintiff argues that “the camera housings are not only designed to allow a user

to make full use of the action cameras, but they are also designed to enable and

enhance that use.” Pl. Br. at 19 (citing Pl. Stmt. Facts ¶¶ 19-21, 24-25, 32). Plaintiff

asserts further that the action camera “cannot function in the specific dynamic

environments it is designed to be used in (e.g., underwater or mounted on the side of a

race car or dropped in a volcano) without the Camera Housing.” Id.       Plaintiff claims

that “[i]t is undisputed that the camera housings are designed for use with an action

camera such that the camera retains 100 percent of its functionality and interactivity

while inside the camera housing.” Id.

       Defendant counters with two points. First, defendant asserts that “[u]nlike the

products in Otter Products, the Hero action cameras do not retain 100 percent

functionality when inserted into the GoPro waterproof housings.” Def. Br. at 32.

Defendant argues specifically that “[w]hen the Hero action cameras are enclosed within

the GoPro waterproof housings, the audio quality is degraded and muffled.” Def. Br. at

32 (citing Def. Ex. 16, Russell Dep. at 56, 57, ECF No. 33-13). Second, defendant

states that when the housings are not actually being used, one of their functions is to

store the Hero action camera until the user intends to interact with the device again.

Def. Br. at 31.
Consol. Court No. 20-00176                                                         Page 42

      The primary features of the camera housings are not for the purpose of “storing”

the cameras within. To the contrary, the camera housings are built to promote the

usability and functioning of the cameras in the various environments for which they are

designed. Pl. Suppl. Stmt. Facts at 2. Two examples of the functional purposes of the

camera housings are the “Camouflage Housing,” and the “Super Suit Housing.” The

former is camouflaged so as to mask its use in “woodland environments. Its Realtree

Xtra pattern blends perfectly year-round in a variety of habitats.” Pl. Ex. C, GoPro’s

Marketing Materials, at GoPro 000424. Further, “[t]he QuickClip lets you attach [the

camo housing] to a backwards baseball cap or other 3mm to 10mm thick object.” Id.

The pattern displayed on the camera housing and the clip enabling attachment to a

user’s hat emphasize the functional purpose of the camera housing. That GoPro

markets the camera housing for the purpose of clipping and camouflaging the camera

and has constructed the camera housing to facilitate its use in this manner weighs

against finding that this and other camera housings serve primarily a “storage” purpose.

      The Super Suit Housing is designed for use in a different setting than its

camouflaged twin, but the court reaches a similar conclusion regarding storage. The

Super Suit Housing is for “extreme outdoor activities and deep-water diving” and

includes a “flat glass lens [that] delivers maximum image sharpness above and below

water.” Pl. Ex. C, GoPro’s Marketing Materials, at GOPRO 000420.

      Defendant argues that the muffled audio of the action cameras in this context

weighs against finding “100 percent functionality.” Def. Br. at 32-33. The parties do not

agree on the question of whether one or more of the housings causes some
Consol. Court No. 20-00176                                                        Page 43

degradation of the camera’s audio functions. See Def. Stmt. Facts ¶ 37; Pl. Resp. Def.

Stmt. Facts ¶ 37; Def. Suppl. Stmt. Facts at 2-3; Pl. Suppl. Stmt. Facts at 2. However,

even presuming that there were some diminishment in the audio as defendant argues,

the court does not find defendant’s argument persuasive that this diminishment would

mean that the housings provided a “storage” function. Def. Br. at 32. The action

cameras would not be functional underwater in the absence of the housing. Pl. Suppl.

Stmt. Facts at 2; Pl. Ex. F, Russell Dep. at 101:3-25. Muffled audio does not suffice to

negate functionality within the scope of the term delineated within Otter Prods., 39 CIT

at __, 70 F. Supp. 3d at 1294 (noting that “retaining 100 percent functionality, is

inconsistent with ‘storing’”).

       Another factor weighing against a determination that camera housings serve to

“store” is the presence of spring-loaded buttons that are mated with corresponding

buttons on the action camera to control its functions — such as starting the shutter and

turning the camera on and off — while the camera is housed. Pl. Stmt. Facts ¶ 20

(citing Pl. Ex. E, Thomas Dep. at 25:11-14; 35:18-22, 119:2-10; Pl. Ex. F, Russell Dep.

at 31:4-15). The spring-loaded buttons constitute features that enable the user to

continue using the action camera while it is encapsulated within the housing — a

characteristic of the subject camera housings that weighs heavily against a

determination that they achieve a “storage” purpose. Otter Prods., 39 CIT at __, 70 F.

Supp. 3d at 1294.
Consol. Court No. 20-00176                                                        Page 44

        The court concludes that the increased functionality of the action cameras when

enclosed within the camera housings does not support a conclusion that the camera

housings meet the “storage” factor of “similar containers,” under Heading 4202.

                      c.   Protection

        Plaintiff states that the GoPro camera housings are “protective” in nature, but that

they do not have the same protective character as a camera case. Pl. Br. at 24.

Plaintiff argues that the “expert testimony establishes that that the optically-coated lens

assemblies of the camera housings can be damaged, rendering the GoPro action

camera system unusable.” See Pl. Resp. Br at 7 (citing Pl. Stmt. Facts ¶¶ 36-37).

        Defendant argues that the “features of camera housings demonstrate the

protection they provide for the camera contained inside.” Def. Br. at 35. For instance,

the waterproof camera housings protect against moisture and are waterproof up to 40 or

60 meters below the surface of the water; the camera itself is not waterproof and unable

to operate underwater without the housing. Pl. Stmt. Facts ¶¶ 8, 14, 27. Defendant

also submits for consideration plaintiff’s own marketing descriptions of the use and

contemplated settings of use of the camera, recounting that:

        GoPro users have proven their GoPro housings enable their cameras to survive
        some truly amazing scenarios. From falling out of planes, falling off cars at high
        speeds, intentionally being placed at the base of a rocket launch, or simply being
        lost in the surf for several years before being recovered, GoPro has built a
        reputation for building incredibly robust products that survive extremely
        demanding and violent situations.

Def. Ex. 10, Cousteau Product Requirements Document at GOPRO 008937, ECF No.

33-8.
Consol. Court No. 20-00176                                                        Page 45

       The court does not find plaintiff’s counterarguments on this point persuasive and

is perplexed as to why plaintiff considered it useful to a straightforward discussion of the

facts in this case let alone probative even to present those arguments — again, let

alone to present them repeatedly. The features of the camera housings that highlight

their protective qualities are the waterproof nature of the housing and the impact-

resistance of the plastic. The court concludes that protection of the camera during use,

especially in compromising conditions, is a purpose of the camera housing.

                     d.   Carriage

       Finally, the court considers whether the camera housings fulfill the “carriage”

factor of “similar containers.” “Carry” is defined as “to hold or support while moving.”

Webster’s New World College Dictionary 215 (3d ed. 1988).

       Plaintiff argues that the camera housing is not intended to facilitate carriage. Pl.

Resp. Br. at 8.

       Defendant presents three arguments in support of its conclusion that the

housings perform a carriage function: (1) the camera housings “are designed with a

carrying functionality and purpose,” Def. Br. at 38; (2) the housings have the features

necessary to accommodate accessories that will allow for carriage — for example, a
Consol. Court No. 20-00176                                                          Page 46

selfie stick, which attaches to the housing and is sold separately from the housing,17 Id.

at 36; and (3) the “housings are all capable of being carried by hand or in a variety of

ways enabled by their mounting features.” Def. Br. at 36.

         Plaintiff states that “the undisputed facts are that the camera housings lack

carrying handles – and any optional handles (mounts) which might be applied after

purchase are for the purpose of filming (not to facilitate transport during storage).” Pl.

Resp. Br. at 2. The camera housings themselves may provide minimal carrying

functionality, see Otter Prods., 39 CIT at __, 70 F. Supp. 3d at 1290-91; however, they

do not serve a “carriage” function, within the meaning of “similar containers” under

Heading 4202.

         To conclude the court’s consideration of Customs’ classification under Heading

4202, the camera housings do not meet the necessary elements of “storage,”

“organization” and “carriage” to qualify as “similar containers” under Heading 4202, nor

17
     Defendant references:

         [A] wide variety of different GoPro conveyance accessories suitable for
         different activities, which are designed to fit with the two-fingered mounting
         surface on the GoPro housings at issue, except for the Wrist Housing Super
         Suit Housing. . . . Some of the mounts which are part of the GoPro eco-
         system of action photography mounts include selfie-sticks identified in the
         Def. Ex. 17, GoPro Catalog at GOPRO 6281-6308, as ‘Shorty’
         (GOPRO6300), ‘The Handler,’(GOPRO6300), ‘Hand +Wrist Strap,’
         (GOPRO6300), ‘El Grande’ (GOPRO6301) and ‘3-Way’ (GOPRO6303);
         helmet mounts identified in the GoPro Catalog as ‘Head Strap + Quickclip’
         (GOPRO6301), ‘Helmet Front + Side Mount’ (GOPRO6302), and body
         mounts identified in the GoPro Catalogue as the ‘Chesty’ (GOPRO6301).

Def. Stmt. Facts ¶ 30.
Consol. Court No. 20-00176                                                           Page 47

do the camera housings fall under the eo nomine definition of “camera cases” of the

same heading. Accordingly, the court next considers Heading 8529 to ascertain

whether the subject merchandise is appropriately classified under that provision of the

HTSUS.

III.   Classification of the subject camera housings under Heading 8529

       A.    Legal framework

       The starting point for every classification case is the tariff schedule. The court

begins its inquiry by consulting the GRI. Carl Zeiss, 195 F.3d at 1379. “[C]lassification

is determined according to the terms of the headings and any relative section or chapter

notes.” GRI 1. Additionally, the court may look to the Explanatory Notes to help

construe the relevant chapters where appropriate. Roche Vitamins, Inc. v. United

States, 772 F.3d 728, 731 (Fed. Cir. 2014). While the “Explanatory Notes are not

legally binding, [they] may be consulted for guidance and are generally indicative of the

proper interpretation of a tariff provision.” Id. (citing Motorola, Inc. v. United States, 436

F.3d 1357, 1361 (Fed. Cir. 2006)).

       Qualification for a parts provision may involve a two-pronged approach under the

Willoughby and Pompeo cases. Bauerhin Techs. Ltd. Pshp. v. United States, 110 F.3d

774, 778-79 (Fed. Cir. 1997) (citing United States v. Willoughby Camera Stores, Inc., 21

CCPA 322 (1933) and United States v. Pompeo, 43 CCPA 9, C.A.D. 602 (1955)).

Under Willoughby, a product may be considered a part if it was necessary to the

intended operation of the good to which it was attached. Willoughby, 21 CCPA at 324.

In Pompeo, the court built on the Willoughby analysis when it held that a “part” was an
Consol. Court No. 20-00176                                                          Page 48

item “dedicated irrevocably” to its use with the product for which it was created.

Pompeo, 43 CCPA at 13-14.

       Rule 1(c) of the Additional U.S. Rules of Interpretation (“ARI”) states that “a

provision for parts of an article covers products solely or principally used as a part of

such articles but a provision for ‘parts' or ‘parts and accessories' shall not prevail over a

specific provision for such part or accessory.” ARI R. 1(c).

       B.    Positions of the parties

       Plaintiff contends that the camera housing is an integral part of the GoPro action

camera within Heading 8529, which provides for, inter alia, “parts” suitable for use solely

or principally with digital cameras of Heading 8525, subheading 8529.90.86. Pl. Br. at

5, 27-31; Pl. Ex. F, Russell Dep. at 101:4-9. According to plaintiff, the camera housings

are prima facie classifiable under Heading 8529 as a “part” of a GoPro action camera

as: (1) the housings are designed solely and exclusively as a part of the GoPro action

camera system; (2) the housings hold no function outside of their use within that

system; and (3) the cameras are not intended for independent use without the housings.

Pl. Br. at 27; Pl. Ex. E, Thomas Dep. at 120:1-5; Pl. Ex. F, Russell Dep. at 93:14-18,

101:4-9.

       Defendant’s position is that the parts provision is inapplicable because Heading

4202 is a specific provision that applies to the subject merchandise. Def. Br. at 38.

       C.    Analysis

       The court concludes that the GoPro camera housings are properly classified

under Heading 8529. In reaching this conclusion, the court relies on the article
Consol. Court No. 20-00176                                                             Page 49

description issued in the tariff terms of the HTSUS and their accompanying Chapter

Notes, the Explanatory Notes accompanying the HTSUS for guidance on interpreting

the breadth and scope of the heading, and Federal Circuit and Customs Court cases

that address which elements the court may weigh in determining whether a good

constitutes a “part” within the meaning of the HTSUS.

         Explanatory Note 85.29 states: “[s]ubject to the general provisions regarding the

classification of parts . . .,18 this heading covers parts of the apparatus of the five

18
     The General Chapter Note, Section XVI(2) states in relevant part:

         [P]arts of machines (not being parts of the articles of heading 84.84,
         85.44, 85.45, 85.46 or 85.47) are to be classified according to the
         following rules:

         (a) Parts which are goods included in any of the headings of Chapter 84 or
         85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03,
         85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their
         respective headings;

         (b) Other parts, if suitable for use solely or principally with a particular kind
         of machine, or with a number of machines of the same heading (including
         a machine of heading 84.79 or 85.43) are to be classified with the
         machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73,
         85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are
         equally suitable for use principally with the goods of headings 85.17 and
         85.25 to 85.28 are to be classified in heading 85.17, and parts which are
         suitable for use solely or principally with the goods of heading 85.24 are to
         be classified in heading 85.29;

         (c) All other parts are to be classified in heading 84.09, 84.31, 84.48,
         84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing that, in
         heading 84.87 or 85.48.

Gen. Chapter Note, Section XVI(2) (emphasis supplied) (footnote continued).
Consol. Court No. 20-00176                                                       Page 50

preceding headings. The range of parts classified here includes . . . [c]ases and

cabinets specialised to receive the apparatus of headings 85.25 to 85.28.” Explanatory

Note 85.29. The court notes that the Explanatory Notes accompanying the HTSUS

headings are not legally binding, but they provide guidance and offer clarity as to the

scope and breadth of the tariff provisions they accompany. E.T. Horn Co. v. United

States, 367 F.3d 1326, 1329 (Fed. Cir. 2004). In the instant circumstance, the court

concludes that the camera housings are “specialised to receive” the GoPro action

cameras,19 as the phrase is used in the Explanatory Notes.

       The court’s conclusion is supported by evidence submitted by both plaintiff and

defendant that shows that each GoPro camera housing is specially designed to enclose

only certain models of GoPro action cameras. Specifically, plaintiff submitted to the

record a products booklet with a correlation table, which details the description of each

Section Note 2 provides that:

       In general, parts which are suitable for use solely or principally with
       particular machines or apparatus (including those of heading 84.79 or
       heading 85.43), or with a group of machines or apparatus falling in the
       same heading, are classified in the same heading as those machines or
       apparatus subject, of course, to the exclusions mentioned in Part (I)
       above. Separate headings are, however, provided for:

              (H) Parts of apparatus of headings 85.25 to 85.28 (heading
              85.29).

Id., Section Note 2.
19
  Plaintiff states, and defendant does not dispute, that the GoPro action cameras that
are used within the subject camera housings are properly classified under Heading
8525. Pl. Br. at 5-6.
Consol. Court No. 20-00176                                                            Page 51

camera housing and the compatibility of each housing with each respective camera. Pl.

Ex. B, Product Booklet. As plaintiff states, “the camera housings enclose a single

electronic device — the GoPro HERO action camera — and are form-fitting and

bespoke to those camera models that they are designed for.” Pl. Stmt. Fact ¶ 16

(citation omitted). The bespoke nature of the camera housings supports their

designation as “parts” of the action cameras for which they are designed. Further, the

court notes that the action cameras, when used for the purpose for which they were

designed, namely action, are not built for use independent of a camera housing model.

Pl. Stmt. Facts ¶ 12; Def. Resp. Pl. Stmt. Facts ¶ 12; Willoughby, 21 CCPA at 324 (“It is

a well-established rule that a ‘part’ of an article is something necessary to the

completion of that article. It is an integral, constituent, or component part, without which

the article to which it is to be joined, could not function as such article.”) (citations

omitted).

       In its submissions to the court, plaintiff included a newer version of the GoPro

action camera (HERO 9) and a description of its features and components. See Pl.

Physical Ex. A11; Pl. Stmt. Facts ¶ 15. The HERO 9 integrates the features and

components (waterproofing, protection from dirt and dust) that the camera housings

were designed to accomplish with the older version of the action camera. Pl. Stmt.

Facts ¶ 15; Def. Resp. Pl. Stmt. Facts ¶ 15. The fact that the newer version was

modeled to incorporate some of the features of the camera housing as integrated with

the action camera itself weighs further in favor of determining that the camera housings
Consol. Court No. 20-00176                                                          Page 52

constitute “parts,” since their function and purpose were ultimately integrated as parts of

the later action camera model.

       The court turns next to decisions of the courts that support further the conclusion

that the camera housings are correctly classified as “parts.” The Federal Circuit in

Bauerhin applied the Pompeo approach in assessing whether canopies for car seats

might be “parts” of those seats pursuant to HTSUS classification. Bauerhin, 110 F.3d at

779 (citing Pompeo, 43 CCPA at 13). The Federal Circuit determined that while not

absolutely necessary for the intended function of the car seat, a canopy was

nevertheless a part for the seat because (1) it “serve[d] no function or purpose that is

independent of the child safety seat” and also (2) the canopies were “undisputedly

designed, marketed, and sold to be attached to the child safety seats.” See id. at 779.

       Consistent with the Federal Circuit’s analysis of “parts” in Bauerhin, the GoPro

camera housings are designed and sold for exclusive use with the GoPro cameras. Id.

(stating that “[t]he canopies in this case are dedicated solely for use with the child safety

seats. They are neither designed nor sold to be used independently. Therefore, the

canopies are properly considered parts under the HTSUS.”). Similarly, in the instant

action, the camera housings have essentially no utility in the absence of the cameras

that they encapsulate, and parties do not dispute that the camera housings are not sold

for any use independent from the GoPro action camera system. Pl. Stmt. Facts ¶ 26;

Def. Resp. Pl. Stmt. Facts ¶ 26; see Bauerhin, 110 F.3d at 779 (“[A]n imported item

dedicated solely for use with another article is a ‘part’ of that article within the meaning
Consol. Court No. 20-00176                                                                    Page 53

of the HTSUS.”); Pompeo, 43 CCPA at 13. As such, the GoPro camera housings in this

case are properly classified under Heading 8529 as “parts.”

IV.    GoPro’s alternative classification of the camera housings in subheading
       3926

       A.    Legal framework

       Plaintiff argues in the alternative that the subject merchandise should be

classified in subheading 3926.90.99:

3926
       Other articles of plastics and articles of other materials of headings 3901 to 3914:
       ***
              3926.90 Other:
              ***
                      3926.90.99 Other . . . . . . . . . . . . . . . . . . . . . . . . . .5.3% ad valorem

HTSUS 3926.90.99.

       B.    Analysis

       The court concluded that the correct classification for the subject camera

housings is as “parts” under Heading 8529. Accordingly, the court does not consider

plaintiff’s alternative proposed classification.
Consol. Court No. 20-00176                                                    Page 54

                                     CONCLUSION

                                          ***

         For the foregoing reasons, plaintiff’s motion for summary judgment is GRANTED.

Defendant’s cross motion for summary judgment is DENIED. Judgment will enter

accordingly.

                                                /s/   Timothy M. Reif
                                                Timothy M. Reif, Judge

Dated:     December 28, 2023
         New York, New York