N289540 N2 Ruling Active

The tariff classification of a neutral density filter from China

Issued September 7, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9002.20.8000

Headings: 9002

Product description

The merchandise under consideration is the neutral density filter (ND4) for the DJI Phanton 4 drone camera. The subject filter is specifically made for the Phanton 4 camera and snaps directly onto the camera lens. The ND4 filter reduces the amount of light coming into the sensor; thereby allowing the user more control of the camera's aperture, exposure time and sensor sensitivity settings. In your request you suggest that the ND4 filter is correctly classified in subheading 9002.11.8000, Harmonized Tariff Schedule of the United States (HTSUS). However, this tariff number does not exist in the 2017 tariff.

CBP rationale

The applicable subheading for the ND4 filter will be 9002.20.8000, HTSUS, which provides for Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus: Filters and parts and accessories thereof: Other.

Full text

N289540 September 7, 2017 CLA-2-90:OT:RR:NC:N2:108 CATEGORY: Classification TARIFF NO.: 9002.20.8000 Ms. Catherine L. Spencer Freight Expediters 6920 Engle Rd. Suite II Middleburg Heights, HO 44130 RE: The tariff classification of a neutral density filter from China Dear Ms. Spencer: In your letter dated August 22, 2017, on behalf of International Products Sourcing Group, you requested a tariff classification ruling. The merchandise under consideration is the neutral density filter (ND4) for the DJI Phanton 4 drone camera. The subject filter is specifically made for the Phanton 4 camera and snaps directly onto the camera lens. The ND4 filter reduces the amount of light coming into the sensor; thereby allowing the user more control of the camera's aperture, exposure time and sensor sensitivity settings. In your request you suggest that the ND4 filter is correctly classified in subheading 9002.11.8000, Harmonized Tariff Schedule of the United States (HTSUS). However, this tariff number does not exist in the 2017 tariff. The applicable subheading for the ND4 filter will be 9002.20.8000, HTSUS, which provides for Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus: Filters and parts and accessories thereof: Other. The rate of duty will be 2.1 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 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 Lisa Cariello at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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