In ruling NY N308716, Customs and Border Protection (CBP) determined the classification of the Insight Infrared Video Goggles, which resemble a Virtual Reality headset used in the medical field, from China. 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. Worn by patients, 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.
CBP determined that the applicable subheading for the Insight Infrared Video Goggles is 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, 9903.88.01, in addition to subheading 9018.90.2000, HTSUS, must be reported.