The tariff classification of an AR glasses bundle from China

N362293
June 29, 2026
CLA-2-84:OT:RR:NC:N2:212
CATEGORY: Classification
TARIFF NO.: 8471.49.0000; 8471.50.0150
Thea Yang XREAL Inc. 440 N. Wolfe Rd. Unit E417 Sunnyvale, CA 94085 RE: The tariff classification of an AR glasses bundle from China Dear Ms. Yang: In your letter dated June 15, 2026, you requested a tariff classification ruling. The merchandise under consideration is identified as the XREAL Aura Augmented Reality (AR) smart glasses bundle. The subject bundle is comprised of a pair of AR smart glasses and a computing puck, which you state are imported together and meant to be used in conjunction with each other. The smart glasses are further referred to as spatial computing glasses and are presented as a traditional pair of sunglasses with embedded MicroOLED displays and advanced X Prism Optics. The glasses also incorporate multiple camera modules, a microphone, and sensors, which function to record sound and video, as well as to allow for the user to interact with the device and to take in the surrounding area. The computing puck is comprised of a metal housing within which is a motherboard with an incorporated Central Processing Unit (CPU) and a battery module. The outside of one side of the puck is designed to be used as a touch-sensitive track pad. The puck and glasses are packaged together at the time of importation. The subject AR glasses are connected to the puck via a USB cable. The puck functions as the primary computing device and houses the processing capability as well as the embedded Android Operating System. The puck also powers the glasses via the battery as the glasses have no incorporated internal power supply and can be used as an input device via the trackpad. In use, the two devices are used in conjunction, allowing the user to interact with various programs, such as web browsing, YouTube, games, and various other applications available via the Android platform. It is the opinion of this office that the computing puck meets the terms of an Automatic Data Processing (ADP) Machine as set forth in Note 6(A) to Chapter 84 of the Harmonized Tariff Schedule of the United

States (HTSUS). In particular, this device contains and operating system and is freely programmable by the end user. Further, when imported with the glasses, which would be considered an input and output unit of the device, the bundle meets the definition of an ADP system as set forth in Note 6(B) to Chapter 84, HTSUS. In your request, you suggest that the correct classification for the bundle should be under subheading 8471.30, HTSUS. We disagree. Though the device bundle contains a central processing unit (CPU) and is clearly portable, the terms of the suggested heading dictate that the article must contain a keyboard. The device bundle at issue does not contain a keyboard and is, thus, not described within the terms of the suggested subheading. The applicable subheading for the XREAL Aura bundle will be 8471.49.0000, HTSUS, which provides for “Automatic data processing machines and units thereof…: Other automatic data processing machines: Other, entered in the form of systems.” The general rate of duty will be Free. You further request the classification of the computing puck when imported on its own. The applicable subheading for the computing puck will be 8471.50.0150, HTSUS, which provides for “Automatic data processing machines and units thereof… Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units: Other.” The general rate of duty will be Free. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 Luke LePage at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division