CLA-2-90:OT:RR:NC:N2:212
Richard Redpath
Parhelion Incorporated
109 Blythewood Court
Cary, NC 27513
RE: The tariff classification of a tactical laser light from China
Dear Mr. Redpath:
In your letter dated March 9, 2021, you requested a tariff classification ruling.
The merchandise under consideration is identified as the Stripelight Fire, Rescue, and Tactical (FRT) light. The subject light is described as a handheld laser light source with optional LED light used primarily by first responders in environments where smoke and fire are present. The unit consists of a motherboard and processor enclosed within a housing. At the top of the housing is the laser and LED light source. The device is powered by a rechargeable battery.
When the user finds themselves in a smoke-filled environment, they initiate the device, which projects a laser grid. This grid creates a reference plane, which illuminates the smoke and allows the user to track smoke flow, density, and source. Additionally, the lasers will bounce off walls and other obstacles, including other individuals, in the immediate area, allowing the user to better navigate their environment. In addition to the lasers, the optional LED light can be used as an additional light source.
In your request, you suggest that the correct classification for the Stripelight FRT light is subheading 8515.80.0080, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
The referenced subheading provides for “Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cements; parts thereof: Other machines and apparatus: Other.” Based on the information provided, the Stripelight FRT is not a machine or apparatus designed for soldering, brazing, welding, or hot spraying of metal. Thus, classification in heading 8515, HTSUS, would be precluded as the item does not meet the terms of that heading.
The applicable subheading for the Stripelight FRT 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