CLA-2-85:OT:RR:NC:N2:108

Ms. Catherine L. Spencer
Freight Expediters
6920 Engle Rd.
Suite II
Middleburg Heights, OH 44130

RE: The tariff classification of Virtual Reality (VD) goggles from China

Dear Ms. Spencer:

In your letter dated August 22, 2017, on behalf of International Products Sourcing Group, you requested a tariff classification ruling.

The merchandise under consideration is the DJI Mavic Goggles, model G1S, which is a composite machine consisting of virtual reality (VR) goggles that incorporate a pair of 1920×1080 HD screens, a head tracking feature, and direct control of photo and video capture. These goggles are designed for use with the DJI drones with cameras. Moreover, these goggles can display video from the drone’s camera onto the two inbuilt 5 inch monitors; thereby providing a first person view (FPV) also known as remote person view of the captured video. Further, The DJI goggles include a micro USB port, an audio port, an HDMI port and a micro SD card slot. Through the HDMI port the subject goggles can directly connect to and are designed for use with an automatic data processing machine of heading 8471. These VR goggles can also be used to control the camera on the drone or unmanned aerial vehicle from the drivers or pilots view. It is the opinion of this office that the monitor performs the principal function of this composite machine.

At the time of importation, the subject DJI goggles are packaged for retail sale with the following accessories: a headband, a micro USB cable, an HDMI cable, a wire clip, a cleaning cloth, and a charger. It is the opinion of this office that the VR goggles impart the essential character of this set. In your request you suggest that the VR goggles are correctly classified in subheading 8543.70.9960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrical machines and apparatus, having individual functions, not specified or included elsewhere. However, the subject merchandise is a composite machine that has a principal function which is specifically provided for elsewhere in the tariff. Alternatively, you suggest classification in subheading 8528.59.1000, 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: Other: Color: Incomplete or unfinished (including assemblies consisting of the parts specified in subdivisions (a), (b), (c) and (e) in additional U.S. note 9 to this chapter plus a power supply), presented without a display device: Other. However, this is not an incomplete or unfinished monitor. Therefore, classification in subheadings 8543.70.9960, HTSUS, and 8528.59.1000, HTSUS, are not applicable.

The applicable subheading for the goggles will be 8528.52.0000, 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