OT:RR:CTF:TCM H331315 TPB
Mr. Robert J. Leo
Meeks, Sheppard, Leo & Pillsbury LLP
570 Lexington Ave., 24th Floor
New York, NY 10022
Re: Tariff classification of two thermal imaging cameras imported from Sweden;
Revocation of Headquarters Ruling Letter (HQ) 961289 (3/30/98), HQ 965903
(11/19/02), HQ H068279 (12/30/10), and New York Ruling Letter (NY) I87272
(10/29/02), NY N201504 (2/22/2012), NY N255714 (8/26/2014), by operation of
law.
Dear Mr. Leo:
This in response to your eRuling request, dated March 20, 2023, in which you
requested a prospective binding tariff classification ruling from U.S. Customs and
Border Protection (CBP) on behalf of Axis Communications AB (Axis AB / Requestor).
Your ruling request, which was forwarded to our office for a response, concerns the
tariff classification of certain thermal cameras imported from Sweden, under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
Your request involves two products: the AXIS P1290–E Thermal Network
Camera and the AXIS Q1951-E Thermal Camera. The AXIS P1290–E, which has built-
in analytics, is an indoor/outdoor thermal camera with a fixed dome enclosure and is
used for surveillance. The AXIS Q1951-E delivers a high-quality thermal video stream
and is used for perimeter security. It also has built-in cybersecurity features that
prevent unauthorized access. Both cameras have image sensors with a spectral range
of 8 – 14 micrometers (µm), which is primarily associated with long-wave infrared
(LWIR) and is used for thermal imaging and sensing. You provided online links to the
technical specifications of the products at issue with your request, which we have
consulted.
ISSUE:
What is the tariff classification of the thermal imaging cameras in question?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States is
determined in accordance with the General Rules of Interpretation (GRIs). GRI 1
provides that the classification of goods shall be determined according to the terms of
the headings of the tariff schedule and any relative Section or Chapter Notes. In the
event that the goods cannot be classified solely on the basis of GRI 1, and if the
headings and legal notes do not otherwise require, the remaining GRIs may then be
applied in their appropriate order.
The HTSUS provisions under consideration are, in relevant part, as follows:
8525 Transmission apparatus for radio-broadcasting or television, whether or
not incorporating reception apparatus or sound recording or reproducing
apparatus; television cameras, digital cameras and video camera
recorders:
Television cameras, digital cameras and video camera recorders:
8525.83.00 Other, night vision goods as specified in subheading note 3
to this chapter…
8525.89 Other:
* * *
9013 Lasers, other than laser diodes; other optical appliances and instruments,
not specified or included elsewhere in this chapter:
9013.80 Other devices, appliances and instruments
Note 1 (h) to Chapter 90 states that Chapter 90 does not include, inter alia, digital
cameras and video camera recorders (heading 8525). As such, if the subject
merchandise falls under the scope of heading 8525, HTSUS, it is excluded from
classification under Chapter 90, and heading 9013, HTSUS.
Subheading Note 3 to Chapter 85, HTSUS, states:
Subheading 8525.83 covers night vision television cameras, digital
cameras and video camera recorders which use a photocathode to
convert available light to electrons, which can be amplified and converted
to yield a visible image. This subheading excludes thermal imaging
cameras (generally subheading 8525.89). [Emphasis in bold added]
2
Digital cameras generally operate by converting light into data and images
through the use of a sensor (ex., CCD or CMOS). A digital “night vision” camera is a
particular type of digital camera which, as opposed to standard digital cameras that
require a good amount of light to operate, are designed to capture images in places
where there is little to no light through the use of specialized sensors. They generally
operate in the infrared spectrum, which is invisible to the human eye. There are a
variety of night vision cameras used today. IR (infrared) cameras utilize infrared LEDs
that illuminate the camera’s view. Because IR is invisible to the human eye, they can
be used where there is no light source. Starlight night vision cameras enhance minute
amounts of ambient light, and unlike IR cameras, can produce color images rather than
black and white ones. Finally, there is thermal imaging. Thermal imaging cameras
detect heat given off by objects and animals to create images. They can also be used
in areas where there is no light source and in situations where visibility is blocked, such
as through smoke.
Although the last line of Subheading Note 3 includes a parenthetical statement
that thermal imaging cameras are “generally” classified in subheading 8525.89, reading
the sentence in concert with the text of subheading 8525.89 itself indicates that it is a
“catch-all” statement rather than specific directions as to the classification of these types
of goods.
In addition to the insertion of Subheading Note 3 to Chapter 85, the text of
heading 9013 was amended for HS 2022, deleting the reference to “Liquid crystal
devices not constituting articles provided for more specifically in other headings” and
beginning the heading at “Lasers, other than laser diodes…” with the rest of the heading
text remaining the same. 1 That, combined with the fact that Subheading Note 3 to
Chapter 85 contains language specific to the goods presently at issue serves to further
clarify the scopes of headings at issue beginning on January 27, 2022.
In this respect, we note that while heading 8525 certainly covers television
cameras, digital cameras and video camera recorders that convert visible light into
images, there is nothing in the text of the heading that limits the scope of the provision
as such. In other words, based on the foregoing, heading 8525 covers the instant
thermal video cameras on the basis of GRI 1. Because the goods at issue fall under the
scope of the provision for television cameras, digital cameras and video camera
recorders under heading 8525, they are excluded from Chapter 90 by application of
Note 1 (h) to Chapter 90. They are specifically classified in subheading 8525.89.50,
HTSUS.
Finally, in construing the scope of heading 8525, we note that prior to 2022, CBP
held that cameras, whether still or video, that function only in invisible light (i.e. thermal,
IR, etc.) were classified under heading 9013, HTSUS, which until January 27, 2022
provided for “Liquid crystal devices not constituting articles provided for more
1 See Presidential Proclamation 10326 (See 86 Fed. Reg. 73593-73599 (December 28, 2021).
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specifically in other headings; lasers, other than laser diodes; other optical appliances
and instruments, not specified or included elsewhere in this chapter; parts and
accessories thereof.” See HQ H068279, dated December 30, 2010, which concluded
that the cameras classified in heading 8525 only function as they capture visible light.
This conclusion relied heavily on the history of heading 8525 and its Explanatory Note,
which was discussed in that ruling. 2 See also, HQ 961289 (March 30, 1998), HQ
965903 (November 19, 2002), and NY I87272 (October 29, 2002). Given the changes
to the statutory text of the HTSUS summarized above, these rulings on thermal imaging
cameras issued prior to January 27, 2022 are revoked by operation of law.
HOLDING:
By application of GRIs 1 and 6, the AXIS P1290–E Thermal Network Camera
and the AXIS Q1951-E Thermal Camera are classified under subheading 8525.89.50,
HTSUS, which provides for “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, Other, Other, Other”. The general, column rate of duty applicable to goods is
“Free”.
This ruling does not address the applicability of any additional duties that may
apply to the goods discussed herein. Likewise, duty rates are provided for your
convenience and are subject to change. The text of the most recent HTSUS and the
accompanying duty rates are provided at http://www.usitc.gov/.
A copy of this ruling letter should be attached to the entry documents filed at the
time the goods are entered. If the documents have been filed without a copy, this ruling
should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Gregory Connor, Chief
Electronics, Machinery, Automotive,
and International Nomenclature Branch
2 In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding
System Explanatory Notes (ENs) may be utilized. The ENs, though not dispositive or legally binding,
provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the
Harmonized System at the international level.
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