Mr. Sidney N. Weiss
Attorney at Law
675 Third Avenue
New York, New York 10017

RE: The tariff classification of smartphone virtual reality goggles from China

Dear Mr. Weiss:

In your letter, dated July 8, 2014, you requested a tariff classification ruling on behalf of Shoogee GmbH & Co. KG of Muenster, Germany (Shoogee). A sample of the product was furnished to this office and will be returned to you.

The Dive Headmount Device is shaped somewhat like a diver’s mask. It is designed to hold a smartphone directly in front of the user’s eyes to allow one to become immersed in virtual reality when using this device. It is a passive device and contains no electronics. The user’s smartphone is mounted to the Dive Headmount Device and the device attaches to the user’s head by an attached adjustable stretchy head band. The device is made of plastic with foam pads that cushion the phone and the face. The user watches the smartphone screen through two magnifying lenses in the device. The lenses are constructed of PMMA plastic and can be separately adjusted for each eye. The holder comes with a plastic adapter to facilitate the mounting of smaller smartphones on the Dive Headmount Device. Larger smartphone models fit the device properly on their own without any adapter. Neither software nor applications for installation onto the smartphone are included with the device. The Dive Headmount Device is imported with two generic pouches that are constructed of 100 percent polyester textile material.  The two pouches are identical except for the color. The provide protection, portability and storage to the Dive Headmount Device or other similarly sized articles.  The interior of each pouch is not fitted or shaped to the Dive Headmount Device. The pouches measure approximately 8.5 inches (W) x 11 inches (H).  They are of a durable construction and suitable for repetitive use.

The applicable subheading for the Dive Headmount Device imported with the adapter will be 9004.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spectacles, goggles and the like, corrective, protective or other; other. The rate of duty will be 2.5 percent ad valorem.

The applicable subheading for the pouches will be 4202.92.9026, HTSUS, which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The duty rate will be 17.6 percent ad valorem.

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 on World Wide Web at

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kiefer at [email protected].


Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division