CLA-2-90:OT:RR:NC:N2:108
Ms. Catherine L. Spencer
Freight Expediters
6920 Engle Rd. Suite II
Middleburg Heights, HO 44130
RE: The tariff classification of a neutral density filter from China
Dear Ms. Spencer:
In your letter dated August 22, 2017, on behalf of International Products Sourcing Group, you requested a tariff classification ruling.
The merchandise under consideration is the neutral density filter (ND4) for the DJI Phanton 4 drone camera. The subject filter is specifically made for the Phanton 4 camera and snaps directly onto the camera lens. The ND4 filter reduces the amount of light coming into the sensor; thereby allowing the user more control of the camera's aperture, exposure time and sensor sensitivity settings.
In your request you suggest that the ND4 filter is correctly classified in subheading 9002.11.8000, Harmonized Tariff Schedule of the United States (HTSUS). However, this tariff number does not exist in the 2017 tariff.
The applicable subheading for the ND4 filter will be 9002.20.8000, HTSUS, which provides for Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus: Filters and parts and accessories thereof: Other. The rate of duty will be 2.1 percent ad valorem.
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 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 Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division