CLA-2-85:OT:RR:NC:N2:208
Mr. Jean-Claude Excoffier
HP Inc.
150 Route Du Nant D’Avril
Meyrin CH1217
Switzerland
RE: The tariff classification of a virtual reality (VD) headset from China
Dear Mr. Excoffier:
In your letter dated November 7, 2017, you requested a tariff classification ruling.
The merchandise under consideration is the HP VR headset, model VR100000nn, which is a head-mounted display device that provides virtual reality (VR) to the wearer. This merchandise is a composite machine consisting of goggles with two liquid crystal display (LCD) monitors. The goggles have a double-padded headband, an adjustable strap, and a front-hinged display. The incorporated LCD monitors have a resolution of 1440 x 1440 pixels per eye and a 90 Hz refresh rate. Moreover, these monitors, which can directly connect to an automated data processing (ADP) machine through the HDMI and USB connectors, can accept, process, and display a clear ADP signal. This VR headset, which does not contain an operating system or any memory, can be used for applications such as, computer games, simulators, and training. It is the opinion of this office that the monitors perform the principal function of this composite machine.
At the time of importation, this subject VR headset is packaged for retail sale with two wireless motion controllers and a cable. It is the opinion of this office, that the VR headset imparts the essential character of the set.
The applicable subheading for model VR100000nn will be 8528.52.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other monitors: Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471. The rate of duty will be free.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division