The tariff classification of VR optical lenses from China

N334394 August 17, 2023 CLA-2-90:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 9004.90.0090; 9903.88.15 Robert Leo Meeks, Sheppard, Leo & Pillsbury LLP 570 Lexington Avenue, Suite 2405New York, NY 10022 RE:  The tariff classification of VR optical lenses from China Dear Mr. Leo: In your letter dated August 1, 2023, you requested a tariff classification ruling on behalf of your client, Carl Zeiss, Inc. The items under consideration are described as mounted optical lenses, which, you state, are used in conjunction with virtual reality (VR) headsets. The subject lenses are imported in pairs and in two separate configurations, the first being in the designated corrective prescription for the end user and the second in a non-prescription form of reading lenses meant to enlarge an image. Each lens is mounted within a plastic mounting and, though imported in pairs, are not attached together at the time of importation. You state that after importation the lenses are incorporated within a VR headset in order to enhance the user’s vision and alleviate issues with viewing content. We note that the lenses are not imported with the VR headset with which they will be used. In your request, you suggest that the correct classification for the subject lenses should be under subheading 9004.90.0090, Harmonized Tariff Schedule of the United States (HTSUS). As these lenses are mounted, imported in pairs, and meant to enhance the vision of the user, we agree with the suggested classification. The applicable subheading for the mounted optical lenses will be 9004.90.0090, HTSUS, which provides for “Spectacles, goggles and the like, corrective, protective or other: Other: Other.”  The general rate of duty will be 2.5% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9004.90.0090, 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 9004.90.0090, 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, 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division