The tariff classification of a thermal imaging device from China

N320490 July 22, 2021 CLA-2-90:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 9013.80.9000; 9903.88.15 William Donaway Carl Zeiss, Inc. One North Broadway White Plains, NY 10601 RE: The tariff classification of a thermal imaging device from China Dear Mr. Donaway: In your letter dated July 12, 2021, you requested a tariff classification ruling. The merchandise under consideration is identified as the Zeiss Digital Thermal Clip-on Scope (DTC), which is marketed under model numbers 3/25 and 3/38. You state that these items are virtually identical with the only difference being the objective and focal lengths. The subject device is cylindrical in design with a lens on each end, an internal OLED display and thermal image sensor. The housing is equipped with multiple buttons and dials that allow the user to power on the device, change modes, zoom, and cycle through the internal menu. The DTC is equipped with Bluetooth connectivity and is powered by a rechargeable battery. The subject device is designed to be used as an attachment to a riflescope by hunters to observe animals in the dark and low-light situations. 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 it allows the user to switch between normal and thermal optics. We note that the subject DTC does not work in visible light. The applicable subheading for the Zeiss DTC, model numbers 3/25 and 3/28, will be 9013.80.9000, Harmonized Tariff Schedule of the United States (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