CLA-2-90:OT:RR:NC:N4:414
Ms. Sandra B. Pappas
General Dynamics Global Imaging Technologies
44 Simon Street
Nashua, NH 03060
RE: The tariff classification of the VZ 1000 Thermal Imaging System
Dear Ms. Pappas:
In your letter dated January 24, 2012 you requested a tariff classification ruling.
The VZ 1000 Thermal Imaging System, formerly known as the EOSS 1000 Thermal Imaging System, is an electro-optical surveillance system incorporating a thermal video camera which operates in the infrared spectrum, a color day video camera which operates in the visible spectrum, a global positioning system, an optional laser rangefinder, and other secondary accessories.
The thermal video camera and the color day video camera are mounted on a pan/tilt device so that the cameras can be positioned or pointed to view items of interest which may be in different locations or items that may be in motion, such as vehicles. The cameras and the pan/tilt device are enclosed in protective housing so that they can be installed outdoors and used day or night in varied weather conditions.
The main function of the VZ product line is to provide live surveillance video for the purpose of security and public safety, or as an aid to interdiction activities. You indicate that the VZ 1000 is used by border patrol agents, police, other law enforcement agencies and security agents who provide security for ports, oil refineries, and similar facilities. The VZ 1000 can provide video feeds from both the color day video camera and the thermal video camera simultaneously.
The thermal video camera operates in the infrared wavelength spectrum of 3000 to 5000 nanometers. It contains an infrared detector which senses the amount of thermal energy emitted from objects instead of reflected visible light. The detector consists of pixels which make up a focal plane array (FPA). The FPA senses the amount of thermal energy on each pixel and maps those signals to a display in real time to create a live video image.
The color day video camera operates in the visible wavelength spectrum of 400 to 700 nanometers. It is a closed circuit television (CCTV) camera similar to consumer video cameras, except it is designed to be remotely controlled. According to the descriptive brochure, the camera features 60 times magnification.
The optional laser rangefinder is based on an erbium-glass Q switched laser, with associated electronics for measuring distance based on laser pulse timing. The range accuracy of the laser rangefinder is five meters.
In your letter, you suggest classification of the VZ 1000 under subheading 9027.50.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters): other: electrical: thermal analysis instruments. Subheading 9027.50.40, HTSUS, requires the infrared camera to actually perform an analysis of thermal energy and to measure or check quantities of heat.
In HQ 068279 dated December 30, 2010, Customs issued a classification decision regarding the ThermoVision 2000 Series MultiSensor System (THV-2000 MS) and the ThermoVision 3000 MultiSensor System (THV-3000 MS). The THV-2000 MS and THV-3000 MS systems incorporate thermal imaging video cameras, standard daylight CCD imaging cameras and GPS devices. The competing headings were heading 9013, HTSUS, and heading 9027, HTSUS, for the infrared cameras; heading 8525, HTSUS, for the CCD cameras, and heading 8526, HTSUS, for the GPS units. It was determined that the THV-2000 MS and the THV-3000 MS are classified as other optical appliances and instruments under heading 9013, HTSUS, because the systems are used in surveillance applications not in thermal analysis. The VZ 1000 functions in a manner similar to the THV-2000 MS and THV-3000 MS. Accordingly, the VZ 1000 is classified under heading 9013, HTSUS.
The applicable subheading for the VZ 1000 thermal imaging system 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; other devices, appliances and instruments: other.
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 Barbara Kiefer at (646) 733-3019.
Sincerely,
(for)
Thomas J. Russo
Director
National Commodity Specialist Division