H334777

H334777 January 2, 2025 OT:RR:CTF:EMAIN H334777 MFT CATEGORY: Classification TARIFF NO.: 9018.19.95 Ms. Josie Maria Gonzalez DSV Air & Sea, Inc. 21112 72nd Avenue South Kent, WA 98032 Re: Revocation of NY N308716; Classification of Insight Infrared Video Goggles from China Dear Ms. Gonzalez: This letter pertains to New York Ruling Letter (NY) N308716, issued to you on behalf of Vestibular First, LLC, on January 28, 2020. That decision was in response to Vestibular First’s request for a ruling on the tariff classification of certain infrared video goggles from China. After review, we find NY N308716 to be in error and are revoking it for the reasons set forth below. Notice of the proposed action was published on October 30, 2024, in the Customs Bulletin, pursuant to Section 625(c)(1) of the Tariff Act of 1930 (codified in 19 U.S.C § 1625(c)(1)), as amended by Section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993)). One comment was received in response to this notice. FACTS: NY N308716 describes the subject merchandise as follows: The Insight Infrared Video Goggles resemble a [v]irtual [r]eality headset worn by the patient. [The goggles] consist[] 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, [a] 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.1 After reviewing the case file for NY N308716, we further note that you explained to U.S. Customs and Border Protection (CBP) the following on January 14, 2020, in a written response to CBP’s inquiries regarding the subject merchandise: The device [i.e., the infrared video goggles] utilizes infrared and visible light independently to help provide differential diagnosis to a trained clinician. Some abnormal eye movements only occur when there is no visible light present[, and] some abnormal eye movements are suppressed with visible light. The switch on the front of the goggles is controlled by the clinician during their exam to help determine how the eye movements are affected in different lighting scenarios. NY N308716 classified the subject merchandise under subheading 9018.90.20 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for, “Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments; parts and accessories thereof: Other instruments and appliances and parts and accessories thereof: Optical instruments and appliances and parts and accessories thereof: Other.” NY N308716 further held that the subject merchandise was subject to the additional 25 percent ad valorem rate of duty under subheading 9903.88.01, HTSUS, applicable to products of China and described in statistical reporting number 9018.90.2000, HTSUS Annotated (HTSUSA). ISSUES: Whether the subject infrared video goggles are properly classified as “television cameras” under heading 8525, HTSUS, or as “instruments used in medical sciences” under heading 9018, HTSUS. 1 NY N308716 (Jan. 28, 2020), https://rulings.cbp.gov/ruling/N308716. 2 Whether the subject infrared video goggles are properly classified under subheading 9018.19, HTSUS, as “other electro-diagnostic apparatus” or under subheading 9018.90, HTSUS, as “other instruments and appliances.” LAW AND ANALYSIS: Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order. GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to GRIs 1 through 5, on the understanding that only subheadings at the same level are comparable. For the purposes of GRI 6, the relative section and chapter notes also apply, unless the context otherwise requires. The 2024 HTSUS headings and subheadings under consideration are as follows: 8525 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: * * * * * 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments; parts and accessories thereof: Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters); parts and accessories thereof: 9018.19 Other: * * * * * 9018.90 Other instruments and appliances and parts and accessories thereof. The first issue we must address is whether the subject merchandise is properly classified under heading 8525, HTSUS, or alternatively, heading 9018, HTSUS. GRI 1 requires that we look to the terms of both headings and their relative chapter or section notes. Note 1(m) to Section XVI, HTSUS, provides that articles of Chapter 90 are not covered under Section XVI. In turn, Note 1(h) to Chapter 90, HTSUS, states that Chapter 90 does not cover, inter alia, “television cameras, digital cameras and video camera recorders” of heading 3 8525, HTSUS. Therefore, if the subject infrared video goggles constitute “television cameras” of heading 8525, HTSUS, they cannot be classified under Chapter 90, which includes heading 9018, HTSUS. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. The EN to heading 8525, HTSUS, gives some guidance as to the scope of the term “television cameras.” In particular, the EN provides the following, in pertinent part: (B) TELEVISION CAMERAS, DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS This group covers cameras that capture images and convert them into an electronic signal that is: (1) transmitted as a video image to a location outside the camera for viewing or remote recording (i.e., television cameras); [emphasis added] [. . .] These cameras do not have any inbuilt capability of recording images. Some of these cameras may also be used with automatic data processing machines (e.g., webcams). Certainly, when weighed in isolation of other components, the two cameras in the front panel appear to be “television cameras” of heading 8525, HTSUS. The two cameras capture images; convert those images into an

Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order. GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to GRIs 1 through 5, on the understanding that only subheadings at the same level are comparable. For the purposes of GRI 6, the relative section and chapter notes also apply, unless the context otherwise requires. The 2024 HTSUS headings and subheadings under consideration are as follows: 8525 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: * * * * * 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments; parts and accessories thereof: Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters); parts and accessories thereof: 9018.19 Other: * * * * * 9018.90 Other instruments and appliances and parts and accessories thereof. The first issue we must address is whether the subject merchandise is properly classified under heading 8525, HTSUS, or alternatively, heading 9018, HTSUS. GRI 1 requires that we look to the terms of both headings and their relative chapter or section notes. Note 1(m) to Section XVI, HTSUS, provides