N312578 N3 Ruling Active

The tariff classification of an eSight 4 Electronic Eyewear Kit from Canada

Issued June 30, 2020 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9021.90.8100

Headings: 9021

Product description

Additional information was provided via email dated June 22, June 25, and June 29, 2020. An eSight 4 Electronic Eyewear Kit is composed of an eSight 4 headset (an electronic device contained in a plastic housing), a controller containing 2 AA batteries, spiral bound notebooks, 2 battery packs, a HDMI cable, a charger, a soft sided case, and eyecharts (only with clinician kits). The eSight 4 headset is used like the eSight 3 headset in NY ruling N297184 (June 11, 2018) as a wearable vision enhancement device for the user who lives with visual impairments and legal blindness. The main differences between the two devices are (1) esthetic appearance, (2) the eSight 4 has more cloud-based capabilities and support than the eSight 3, (3) the eSight 4 is completely wireless, (4) the eSight 4 has better camera capabilities, and (5) the eSight 4 has completely different software.

CBP rationale

The applicable subheading for the eSight 4 Electronic Eyewear Kit will be 9021.90.8100, HTSUS, which provides for “[o]rthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability … [o]ther: [o]ther.

Full text

N312578 June 30, 2020 CLA-2-90:OT:RR:NC:N3:135 CATEGORY: Classification TARIFF NO.: 9021.90.8100 Ms. Jennifer E. Barker eSight Eyewear Corporation 515 Legget Drive Kanata ON K2K 3G4 Canada RE: The tariff classification of an eSight 4 Electronic Eyewear Kit from Canada Dear Ms. Barker: In your letter dated June 17, 2020, you requested a tariff classification ruling. Additional information was provided via email dated June 22, June 25, and June 29, 2020. An eSight 4 Electronic Eyewear Kit is composed of an eSight 4 headset (an electronic device contained in a plastic housing), a controller containing 2 AA batteries, spiral bound notebooks, 2 battery packs, a HDMI cable, a charger, a soft sided case, and eyecharts (only with clinician kits). The eSight 4 headset is used like the eSight 3 headset in NY ruling N297184 (June 11, 2018) as a wearable vision enhancement device for the user who lives with visual impairments and legal blindness. The main differences between the two devices are (1) esthetic appearance, (2) the eSight 4 has more cloud-based capabilities and support than the eSight 3, (3) the eSight 4 is completely wireless, (4) the eSight 4 has better camera capabilities, and (5) the eSight 4 has completely different software. You suggested classification in subheading 9021.90.4080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories for pacemakers for stimulating heart muscles. We disagree. Based on the product’s function and use, it will be classified elsewhere. The applicable subheading for the eSight 4 Electronic Eyewear Kit will be 9021.90.8100, HTSUS, which provides for “[o]rthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability … [o]ther: [o]ther.” 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 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 Fei Chen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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