CLA-2-90:OT:RR:NC:N2:212
William Donaway
Carl Zeiss, Inc.
One North Broadway
White Plains, NY 10601
RE: The tariff classification of a thermal imaging camera from China
Dear Mr. Donaway:
In your letter dated June 30, 2020, you requested a tariff classification ruling.
The merchandise under consideration, identified by model number DTI 3/35, is described as a thermal imaging camera. The subject unit is described as a cylindrical handheld device, which incorporates multiple lenses as well as an internal OLED display and image sensor. The top of the device is equipped with multiple buttons that allow the user to power the device, change viewing modes, zoom, and cycle through the internal menu. The unit is powered by a rechargeable lithium-ion battery.
In use, the subject device is used outdoors to display heat signatures of animals for nature or hunting observation. Infrared radiation is imaged by the lens and passed through the sensor, which converts the radiation into an electrical signal. This electrical signal is then viewed live on the internal OLED display as the user looks through the eyepiece. The image and/or video can be stored on the internal memory of the device or streamed to the user’s smart device via Wi-Fi connection. You state that the device is not capable of capturing images or video in visible light and is only meant to work within the infrared spectrum.
In your request, you suggest that the correct classification of the subject camera is 8525.80.4000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
Subheading 8525.80, HTSUS, provides for cameras that only capture images in visible light. As the subject device does not capture images in this fashion and only works within the infrared spectrum, classification in subheading 8525.80, HTSUS, is not applicable.
The applicable subheading for the thermal imaging camera, model number DTI 3/35 will be 9013.80.9000, HTSUS, which provides for “Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Other.” The general rate of duty will be 4.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9013.80.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9013.80.9000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
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 the 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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division