CLA-2-90:OT:RR:NC:N4:108
Ms. Kelle M. Rich
Skyrocket
12910 Culver Blvd
Suite F
Los Angeles, CA 90066
RE: The tariff classification of the VRSE from China
Dear Ms. Rich:
In your letter dated May 16, 2017, you requested a tariff classification ruling.
The merchandise under consideration is the VRSE, which consist of VR Headset (goggles) and a remote control with plastic housing. The VRSE requires a smartphone (not included) to operate and works with VRSE game content that is downloaded onto a smartphone via the app store. The headset/goggles, which contain no electronics, have a slide-out drawer where one puts a smart phone that is loaded with appropriate software to allow the user to become immersed in virtual reality. The VR Headset is directly in front of the user’s eyes and the user can watch the smartphone screen through two clear lenses. The controller is used to control the game play via Bluetooth. The essential character of the set is imparted by the VR Headset.
In your request, you suggest that the VRSE should be classified under subheading 9504.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Video game consoles and machines, other than those of subheading 9504.30, and parts and accessories thereof.” However, the VRSE is not a video game machine and does not belong to a class or kind of merchandise classifiable under heading 9504. The goggles and controller are components that are exclusively used with games only installed on Apple or Android phones, which are not classified in Chapter 95. Being that the VRSE is not solely or principally used with an article of 9504, nor is it an actual game machine, classification under heading 9504 is not appropriate.
The applicable subheading for the VRSE will be 9004.90.0000, 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.
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 https://hts.usitc.gov/current.
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 Lisa Cariello at lisa.a.cariello.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division