The tariff classification of a thermal imaging device from Austria

N315011 October 16, 2020 CLA-2-90:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 9013.80.9000 Paula Connelly Sandler, Travis & Rosenberg, P.A. 100 Trade Center, Suite G-100 Woburn, MA 01801 RE: The tariff classification of a thermal imaging device from Austria Dear Ms. Connelly: In your letter dated October 2, 2020, you requested a tariff classification ruling on behalf of your client, Swarovski Optik North America. The merchandise under consideration, identified by model number tM-35, is described as a thermal imaging device. The subject device consists of multiple lenses, internal OLED display, imaging sensor, and an ocular eyepiece that are all assembled within a cylindrical housing. The device is powered by a rechargeable lithium-ion battery and is equipped with multiple buttons that allow the user to power the device, change viewing modes, zoom and cycle through the internal menu. The unit is unable to record video or save captured images and it does not have Wi-Fi or Bluetooth capabilities. The subject device is designed to be used by hunters and outdoor enthusiasts to observe animals in the dark as a standalone item or as an attachment to a riflescope. Infrared radiation is imaged by the lens and passed through the sensor, which converts the radiation into an electrical signal that is viewed through the ocular eyepiece on the internal OLED display. You state that this device is not capable of capturing video or images in visible light but only works in the infrared spectrum. In your request, you suggest that the correct classification of the subject camera is 9013.80.9000, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the thermal imaging device, model number tM-35, will be 9013.80.9000, (HTSUS), which provides for “Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Other.” The general rate of duty will be 4.5% 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 the 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 Luke LePage at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division