CLA-2-85:OT:RR:NC:N2:209

Christoph Lebelt
Digades GmbH
Aeussere Weberstrasse 20
Zittau, 02763
Germany

RE: The tariff classification of a Head-Up Display for a motorcycle helmet from Germany

Dear Mr.Lebelt:

In your letter dated August 30, 2022, you requested a tariff classification ruling.

The item concerned is referred to as the "DVISION Head-Up Display for motorcycle helmets". This device is a head-up display (HUD) module which is mounted on the forehead area within a motorcycle helmet. The product consists of a PCBA, a lithium-ion battery, an OLED-Micro display and optical lenses to process the OLED image to the rider’s eye.

This display eliminates the need for a motorcycle rider to look down to check speed, navigation system or compass during a ride. The information is displayed directly in front of the rider’s eye, with all of the pertinent information in sight.

The information displayed comes from a tethered smart phone via a Bluetooth connection. The display will show various status/warning symbols, speed, distance to destination, time, current location, etc.

The applicable subheading for the "DVISION Head-Up Display for motorcycle helmets” will be 8531.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530; parts thereof: Indicator panels incorporating liquid crystal devices (LCD's) or light emitting diodes (LED): Other.” 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 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 Steven Pollichino at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division