Custom Broker exam April 2022 Q44

GR 1. The table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, …
GR6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.
8519 Sound recording or reproducing apparatus:
This is a digital camera with LCD which is not a sound recording or reproducing apparatus. Option A chapter heading 8519 can therefore be eliminated.
Options B, C, D all have chapter heading 8525 and E has chapter heading 8527.We have to first compare chapter headings.
8525 Transmission apparatus for radio-broadcasting or television,
whether or not incorporating reception apparatus or sound
recording or reproducing apparatus; television cameras, digital
cameras and video camera recorders:

8527 Reception apparatus for radiobroadcasting, whether or not
combined, in the same housing, with sound recording or
reproducing apparatus or a clock:

Comparing the terms of the two sub-headings, heading 8525 includes digital cameras while heading 8527 has radio reception apparatus. So Option E chapter subheading 8527 can be eliminated narrowing our search to choices B,C,D all of which are chapter subheadings 8525.80.

8525.80 Television cameras, digital cameras and video camera
recorders:
8525.80.40 00 Digital still image video cameras
8525.80.50 Other
Camcorders:
10 8 mm
20 Other
50 Other

The terms of the sub-heading 8525.80.40 00 Digital still image video cameras is the most specific description as the digital camera being classified captures both still and moving images. Answer choice B is therefore the correct answer.
8525.80.50 is for other types of cameras and includes camcorders which are used for recording video and other types of digital cameras.