CLA-2-90:OT:RR:NC:1:405
Ms. Anna Casillas
Sony Electronics Inc.
16530 Via Esprillo
San Diego, CA 92127-1708
RE: The tariff classification of Smart Eyeglasses from Japan
Dear Ms. Casillas:
In your letter dated January 3, 2015, you requested a tariff classification ruling.
The SmartEyeglass Model SED-E1 is described as eyewear which is physically connected via a wired cable to a controller. The device is able to communicate wirelessly with an Android host mobile device through Bluetooth or Wi-Fi Connection. The multi-function device contains a display, a camera, a compass, a gyroscope, a brightness sensor and an accelerometer. The controller contains a battery, microphone, speaker, buttons and a touch sensor. The user is able to access information, e.g., text and symbols, hands-free via data superimposed onto the user’s field of view.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. When mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, cannot be classified by reference to GRI 3(a), consideration is given to GRI 3(b) which covers mixtures, composite goods, and goods put up in sets for retail sale. For purposes of this rule, Explanatory Note IX to GRI 3(b) provides that, “composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.” The SmartEyeglass Model SED-E1is such a composite good. The device consists of components that are prima facie classifiable in different headings. These components are integrated and function together to provide feedback to the user. Under GRI 3(b), composite goods must be classified according to the material or component that imparts the article with its essential character. As no one component imparts the SmartEyeglass Model SED-E1with its essential character, the article cannot be classified pursuant to GRI 3(b). GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, among those headings which merit equal consideration, heading 9031, HTSUS, which provides for accelerometers, occurs last in numerical order.
You suggest classification of the Sony Smart glasses under heading 9004, HTSUS, which provides for spectacles, goggles and the like, corrective, protective or other. The heading covers articles for use in front of the eyes, generally intended to correct defects of vision, or to protect the eyes. Also provided for under heading 9004, HTSUS, are spectacles for viewing stereoscopic (three-dimensional) pictures. The Smart glasses do not provide correction of vision defects or protection for the eyes, and they are not spectacles for viewing stereoscopic pictures. It is our opinion that the Smart glasses are not provided for under heading 9004, HTSUS.
The applicable subheading for the SmartEyeglass Model SED-E1 will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other … Other”. The rate of duty will be 1.7 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 Patricia O’Donnell at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division