CLA-2-90:OT:RR:NC:N3:135
Ms. Josie Maria Gonzalez
DSV Air & Sea Inc.
21112 72nd Ave S
Kent, WA 98032
RE: The tariff classification of Insight Infrared Video Goggles from China
Dear Ms. Gonzalez:
In your letter dated January 3, 2020, you requested a tariff classification ruling on behalf of Vestibular First LLC. Additional information was provided from a third party via email on January 14, 2020.
The Insight Infrared Video Goggles resemble a Virtual Reality headset worn by the patient. It consists of a plastic enclosure (body), which goes around the eyes to block out all light, attached with a front panel (cover) and a silicone strap with two strap adapters and two adjusters. The front panel contains two cameras, two switches, a cable assembly, and other components. Each camera has two infrared LEDs and one visible light LED embedded on the chip and can detect both visible and infrared light, which it then captures on the sensor. The visible light LED is only turned on when the switch is enabled on the front of the goggles. The goggles do not have their own power source or software, and rely on the connected computer to provide these. Once the device is connected to an off-the-shelf video viewing software applied with a specific template on a desktop or laptop, the clinician can use the infrared cameras to view the eye movements of the patient. The images can be recorded, displayed, and stored on the software. The videos are used by a trained medical professional, such as audiologists, ENT doctors, physicians, etc., to assist in diagnosing vestibular disorders.
In your letter you believe that the Insight Infrared Video Goggles are classified in subheading 9018.20.00, Harmonized Tariff Schedule of the United States (HTSUS), the provision for "[u]ltraviolet or infrared ray apparatus, and parts and accessories thereof.” However, this provision provides for medical apparatus for application of ultra-violet or infra-red rays typically used in actinotherapy. The instant product is not for such use. It will be classified elsewhere.
The applicable subheading for the Insight Infrared Video Goggles will be 9018.90.2000, HTSUS, which provides for “[i]nstruments and appliances used in medical, surgical, dental or veterinary sciences …: [o]ther instruments and appliances and parts and accessories thereof: [o]ptical instruments and appliances and parts and accessories thereof: [o]ther.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9018.90.2000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 9018.90.2000, 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 and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Fei Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division