The tariff classification of an LCD vision device from China

N318835 April 22, 2021 CLA-2-90:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 9013.80.9000; 9903.88.15 Michael Mattson Superior Brokerage Services, Inc. 1700 Wynne Avenue St. Paul, MN 55108 RE: The tariff classification of an LCD vision device from China Dear Mr. Mattson: In your letter dated April 9, 2021, you requested a tariff classification ruling on behalf of your client, Focus Labs, LLC. The merchandise under consideration is identified as the MONOCL, which you state is an LCD vision device used to assist users with cross dominance in various sports and activities. Cross dominance occurs when a person’s dominant eye is opposite their dominant hand. The subject device consists of a small LCD lens on a hinge attached to a plastic body piece that contains the necessary electronics. Additionally, a handheld transmitter, used to remotely activate the device, is included. The device is powered by a rechargeable battery. In use, the device is attached, via a clip on the body, to a user’s glasses, hat, headband, or other wearable item. When needed, the LCD lens is rotated to the front of the dominant eye. The user then activates the device, via the transmitter, and the fast optical shutter within the LCD darkens the screen to occlude or cover the eye. This allows the user, typically in shooting sports, with a cross-dominant eye to utilize their non-dominant eye to allow for more accurate results. In your request, you suggest that the correct classification for the MONOCL is 9013.80.9000, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the MONOCL 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9013.80.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9013.80.9000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at: https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china 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