CLA-2-90:OT:RR:NC:N1:105
Simon Laurendeau SciencePerfo Inc. 1265 rue de Chambly Québec City, QC G1W3V6 Canada
RE: The tariff classification of a SpeedTracker from Canada
Dear Mr. Laurendeau:
In your letter dated November 3, 2023, you requested a tariff classification ruling.
The item under consideration is described as the “SpeedTracker,” which is a composite article designed to quantify an athlete’s sprint performance in various sports using a combination of three main technologies, Light Detection and Ranging (LiDAR), a high-definition camera, and an on-board computer. All three of these components are located inside a unique housing. The SpeedTracker has two Universal Serial Bus (USB) ports used for a wireless Bluetooth keyboard and mouse and for connecting a USB key for data exporting. The unit also contains two HDMI ports for connecting a screen, enabling the user to visualize the work performed by the acquisition software program. A standard power port is also located on the back of the device, which enables the SpeedTracker to be switched on by inserting a power supply unit that connects to a standard wall socket. The SpeedTracker's acquisition software can display the athlete's position, speed, and acceleration throughout a 40-meter sprint, and associate the data to the athlete's performance video.
In operation, the camera communicates directly with the embedded computer via the Mobile Industry Processor Interface (MIPI) serial interface protocol. Commands are sent to the camera in order to capture images, capture videos, and modify capture parameters such as acquisition frequency, resolution, etc. The LiDAR communicates directly with the on-board computer via USB protocol. Commands can be transmitted to the LiDAR to capture distances and signal intensities returned by obstacles in front of the sensor, and to modify capture parameters such as acquisition frequency, detection algorithms, pixel selections, etc. The on-board computer launches a program that displays a graphical interface on the screen and communicates directly with the camera and LiDAR. Once the user decides to launch an acquisition via the graphical interface, the program sends a synchronized command to the camera and LiDAR to start data acquisition and triggers a sound signal. At the end of the acquisition, the data is loaded and formatted in the graphical user interface. The user can organize the data by session, athlete, or test, and export the results to a USB dongle. The SpeedTracker will be imported with a protective case, mini-screen, keyboard, mouse, tripod, USB key, and reflective tape.
It is our opinion that the subject SpeedTracker meets the definition of a composite machine as it consists of two or more articles with functions that are, prima facie, classifiable in different headings. Therefore, classification is governed by Note 3 to Section XVI of the Harmonized Tariff Schedule of the United States (HTSUS), which states, in pertinent part, that classification is determinant upon the principal function of the good.
In this instance, the SpeedTracker is used to determine an athlete’s performance during a sprint with high accuracy by detecting the athlete’s position and speed continuously using LiDAR technology, which is then transmitted to the onboard computer. The sensor module, a solid-state flash illumination LiDAR, combines 16 independent active elements into a single sensor which results in rapid, continuous, and accurate detection and ranging – including lateral discrimination – in the entire wide beam. The purpose of the LiDAR is to emit light onto an athlete moving linearly in front of it whereby a position measurement is associated with the time taken for the light to return to the photodetector. While the camera and on-board computer perform important functions, the absence of LiDAR technology would inhibit the SpeedTracker from performing its intended purpose. It is the opinion of this office that the LiDAR component’s ability to detect and identify the location and speed of the athlete and/or measure their movement imparts the principal function of the device. Devices that optically perform measurements are provided for under Heading 9031, HTSUS. Accordingly, the applicable subheading for the SpeedTracker will be 9031.49.9000, 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 optical instruments and appliances: Other: Other.” The general 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division