CLA-2-90:OT:RR:NC:N4:414
Category: Classification
Tariff NO.: 9013.80.9000
Mr. Matthew J. Lancaster
DRS Technologies, Inc.
2345 Crystal Drive
10th Floor
Arlington, VA 22202
RE: The tariff classification of the DRS Tamarisk® 320 micro thermal imager
Dear Mr. Lancaster:
In your letter dated July 28, 2014 you requested a tariff classification ruling on
the DRS Tamarisk® 320 micro thermal imager (Tamarisk).
The Tamarisk is a long wave infrared camera which provides digital video output in the long wave infrared wavelength range. The Tamarisk’s base configuration contains a lens, a retaining ring, a lens mount, the camera housing, a processor board and a 60 pin connector. The Tamarisk is less than two cubic inches in size and weighs just over one ounce. Some of the applications are in security and surveillance, in unmanned aerial vehicles and in robotic ground vehicles.
In your letter you refer to subheading 9027.50.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters): other: electrical: thermal analysis instruments. Subheading 9027.50.40, HTSUS, requires the device actually performs an analysis of thermal energy and to measure or check quantities of heat. As the function of the device in question is used in surveillance applications and not in thermal analysis, classification in subheading 9027.50.40, HTSUS, would not be appropriate.
The applicable subheading for the DRS Tamarisk® 320 micro thermal imager will be 9013.80.9000, HTSUS, which provides for Other optical appliances and instruments, not specified or included elsewhere in this chapter; Other devices, appliances and instruments: Other. The rate of duty will be 4.5 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 http://www.usitc.gov/tata/hts/.
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].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division