The tariff classification of a mixed reality headset from South Korea

N352108
August 19, 2025
CLA-2-85:OT:RR:NC:N2:208
CATEGORY: Classification
TARIFF NO.: 8471.41.0150; 9903.01.32
Blanca Graves Samsung Electronics America, Inc. 240 Dividend Drive Coppell, TX 75019 RE: The tariff classification of a mixed reality headset from South Korea Dear Ms. Graves: In your letter dated August 6, 2025, you requested a tariff classification ruling. The merchandise under consideration is the Samsung mixed reality headset, product number SM-I610*. This mixed reality headset has an Android XR operating system, a CPU, a storage device (256 GB), and memory (16 GB). In addition, this extended reality (XR) device contains Qualcomm Snapdragon XR Plus2 Gen 2, cameras, sensors, Wi-Fi, BLE, speakers, and microphones. As per the information provided, productive software, such as Microsoft Office suite and Google Workspace can be installed onto this headset and users can freely install and remove programs (apps). The applicable subheading for the Samsung mixed reality headset, product number SM-I610* will be 8471.41.0150, HTSUS, which provides for “Automatic data processing machines and units thereof; …: Other automatic data processing machines: Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined: Other.” The general rate of duty will be Free. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of from South Korea will be subject to an additional ad valorem rate of duty of 15 percent. Your product falls within an excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.32, in addition to subheading 8471.41.0150, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Lisa Cariello at [email protected].
Sincerely,
(for) James Forkan Acting Director National Commodity Specialist Division