CLA-2-90:OT:RR:NC:N2:212
Monica Williams
AGM Global Vision
173 West Main Street
Springerville, AZ 85938
RE: The tariff classification of thermal imaging devices from China
Dear Ms. Williams:
In your letter dated September 14, 2021, you requested a tariff classification ruling.
There are five items at issue with this request. The first is identified as the AGM Taipan thermal imaging monocular for use by law enforcement, first responders, hunters, and other outdoor enthusiasts to spot and view persons, animals and other items in low-light to complete darkness. The subject item is cylindrical in design with a lens on each end, various buttons on the top, an infrared detector, and liquid crystal on silicon (LCOS) internal display. The unit is equipped with a rechargeable battery, internal storage, and a wi-fi hotspot. The subject monocular is manufactured with a magnification of 1.5x to 2.5x and has digital zoom of up to 8x. The unit can be used to capture both still images and video either through the internal storage or the wi-fi hotspot function.
The second item at issue is identified as the AGM Asp thermal imaging monocular for use by law enforcement, first responders, hunters, and other outdoor enthusiasts to spot and view persons, animals and other items in low-light to complete darkness. The monocular is comprised of a rugged metal housing with a manually adjustable eyepiece at one end and an objective lens at the other. Within the device is an OLED display, FLIR image sensor, and internal battery source. The unit can magnify an image up to 5x and has a digital zoom of up to 8x. You state that with the addition of an external wi-fi module, the subject device can stream or record live video to an external source.
The third item is identified as the AGM Fuzion thermal and optical bi-spectrum monocular for use by law enforcement, first responders, hunters, and other outdoor enthusiasts to detect and view objects in darkness or extreme environments including smoke, fog, and rain. The subject device consists of a hand-held plastic housing with a lens on each end and multiple buttons on the top that allow the user to power on the device, cycle through menus, and alter zoom. The device further incorporates an OLED display, thermal detector, optical detector, laser range finder, wi-fi hotspot and a rechargeable battery. The monocular has built in memory that allows the user to record video or take digital snapshots of the viewing area. You state that the user can choose between viewing in visible light, thermal, or a combination of the two referred to as fusion.
The fourth item is identified as the AGM Explorator thermal imaging bi-ocular for use by law enforcement, first responders, hunters, and other outdoor enthusiasts to spot and and view persons, animals and other items in low-light to complete darkness. The unit consists of a metal housing with two eyepieces at one end and a lens at the other. Within the device is an HD display module, thermal image sensor, stadiametric range finder, and rechargeable battery. The unit can magnify an image to 3.75x and has a digital zoom capability of up to 4x. You state that with the addition of an external wi-fi module, the subject device can stream or record live video to an external source.
The fifth and final item is identified as the AGM Rattler thermal imaging riflescope for use by law enforcement, first responders, hunters, and other outdoor enthusiasts to detect and view objects in darkness or extreme environments including smoke, fog, and rain. The subject device consists of a plastic housing with an eyepiece at one end, a lens at the other, and multiple buttons on the top that allow the user to power on the device, cycle through menus, and alter zoom. The device further incorporates an OLED display, thermal detector, wi-fi hotspot and a rechargeable battery. The monocular has built in memory that allows the user to record video or take digital snapshots of the viewing area. You state that the device can be attached to the top rail of a rifle to be used as a scope or used as a handheld spotting monocular.
In your request, you suggest that the correct classification for the Taipan, Asp, Fuzion, and Explorator is within heading 9005, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
Though the units are described as monoculars and bi-oculars, they contain capabilities and functions that are not typically associated with the goods that fall within the suggested heading. Heading 9005, HTSUS, covers those goods which use optical elements, such as prisms and mirrors, to magnify an image. The presence of the image sensors, internal viewing display, and video/digital photograph capability, would be considered outside of the requested heading. In our view, classification within heading 9005, HTSUS, would not be applicable in this case.
You further suggest that the Rattler is classified within subheading 9013.10.3000, HTSUS, as a riflescope designed for use with infrared light. We disagree.
Though we agree that heading 9013, HTSUS, is the correct heading for the subject device, we find that the suggested subheading is incorrect. You state that the device can be used as a riflescope or a handheld monocular. This variable use description would not allow the good to meet the terms of the suggested subheading. Additionally, the inclusion of the internal display as well as the camera functionality make us consider alternatives to the suggested classification. As such, we are of the opinion that the suggested subheading is not applicable in this instance.
The applicable subheading for the AGM Taipan, AGM Asp, AGM Fuzion, AGM Explorator, and AGM Rattler 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; parts and accessories thereof: Other devices, appliances and instruments: Other.” The general rate of duty will be 4.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9013.80.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9013.80.9000, 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, including information on exclusions and their effective dates, 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 https://www.cbp.gov/trade/remedies/301-certain-products-china
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 the 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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division