The tariff classification of the “Herovision” Augmented Reality (AR) set from China

N296023 May 8, 2018 CLA-2-90:OT:RR:NC:N2:208 CATEGORY: Classification TARIFF NO.: 9004.90.0000 Ms. Alexandra Cohen Hasbro, Inc. 1027 Newport Avenue Pawtucket, RI 02861 RE: The tariff classification of the “Herovision” Augmented Reality (AR) set from China Dear Ms. Cohen: In your letter dated April 3, 2018, you requested a tariff classification ruling. The submitted sample is being returned. The merchandise under consideration is Herovision, item number E0849, which consists of an Iron Man mask, AR goggles, a plastic hand piece, paper discs targets (AR markers), and an Infinity Stone. All items are used together as an interactive experience that allows the user to transform into a Marvel character through AR goggles. To begin one must download the HEROVISION application onto their smart phone (not included), place the smart phone inside the AR goggles, and place AR markers on an area surface. The AR goggles allow the user to watch the smartphone screen through two clear lenses and see digital images from the hero’s world. All items are imported together, packaged together for retail sale. It is the opinion of this office, that the AR goggles, which do not contain any electronics, is the essential character of this set. In your request, you suggest that Herovision is a toy principally designed for amusement. While designed for children, the entire augmented reality experience requires the use of a smart-phone to be used in conjunction with the Herovision AR goggles. Classification as a toy is not appropriate. In addition, please note that it is the opinion of this office that Herovision is not a video game machine and does not belong to a class or kind of merchandise classifiable under heading 9504, Harmonized Tariff Schedule of the United States (HTSUS). The goggles and other components of Herovision are used exclusively with the app-enabled game installed on Apple or Android phones, which are not classified in Chapter 95. Being that the Herovision augmented reality gaming experience is not solely or principally used with an article of 9504, HTSUS, nor is it an actual game machine, we have determined that classification under heading 9504, HTSUS, is precluded from consideration. The applicable subheading for item number E0849 will be 9004.90.0000, HTSUS, which provides for Spectacles, goggles and the like, corrective, protective or other: Other. The rate of duty will be 2.5 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