The tariff classification of Infrared Engines and Infrared Cameras

N268555 September 25, 2015 CLA-2-:90:OT:RR:NC:N4:414 Category: Classification Tariff NO.: 9013.80.90 Mr. Robert A. Rothenberg Export Compliance Manager L-3 Communications, Cincinnati Electronics 7500 Innovation Way Mason, Ohio 45040 RE: The tariff classification of Infrared Engines and Infrared Cameras Dear Mr. Rothenberg: In your letter dated September 8, 2015 you request a tariff classification ruling on infrared imaging engines and infrared cameras which you plan to export. The infrared imaging engines (IR engines) and infrared cameras (IR cameras) are used in applications such as intelligence, surveillance and reconnaissance (ISR) functions. The IR engines and cameras are used for target detection, recognition and identification. There are five models of IR engines and cameras. The 4K x 4K is described as a 16 megapixel infrared sensor engine. The 360 HD is a high definition infrared imaging system. The NightWarrior 640 is an ultra-compact 640 by 512 MWIR infrared imaging engine. The NightConqueror HD is a high definition infrared imaging engine. The WALRSS is a wide area long-range surveillance sensor. The IR engines and cameras provide a real time digital video output (real time, moving images) through a connector on the camera. The output is usually displayed on an external monitor. The IR engines and cameras operate in the mid-wave infrared wavelength range of 3500 nanometers to 5100 nanometers. The difference between an IR engine and an IR camera is that the IR engine does not have a lens. When the lens is attached to the IR engine, it is referred to as an IR camera. Although the IR engines do not have lenses, they are classified in the same heading as the IR cameras, as they are incomplete, unfinished optical instruments, which require the addition of a lens in order to function as intended. General Rule of Interpretation 2 (a), regarding incomplete or unfinished goods is noted. You indicate that the IR engines and cameras are manufactured in the United States for export to other countries. Please be advised that classification rulings issued by this office are applicable to the products in question when imported into the United States. Since you will export these products, it is recommended that you seek a ruling from the customs office of those countries prior to export. You suggest that the IR engines and cameras are classified under subheading 9027.50.40, Harmonized Tariff Schedule of the United States, HTSUS, which provides, in part, for instruments and apparatus for measuring or checking quantities of heat or light. Based on the information provided in your letter, the IR engines and cameras are not calibrated to measure levels of heat or light. Accordingly, subheading 9027.50.40, HTSUS, is not applicable to the IR engines and cameras. The applicable subheading for the IR engines and IR cameras, models 4K x 4K, 360 HD, NightWarrior 640, NightConqueror HD and WALRSS will be 9013.80.90, HTSUS, which provides for other optical appliances and instruments, not specified of included elsewhere in this chapter: other devices, appliances and instruments: other. The text of the most recent HTSUS is 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 Barbara Kiefer at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division