Chapter 90 is the chapter in the HS classification system covering optical, photographic, cinematographic, measuring, checking, medical or surgical instruments and apparatus, and precision instruments and apparatus. This chapter covers an extremely broad range, including optical elements, spectacles, cameras, projectors, microscopes, measuring instruments, medical equipment, etc. The core characteristic is that these goods are usually precision-manufactured and technology-intensive, used for professional or scientific purposes. Vehicle-mounted optical display devices, as optical projection or display devices, fall within the scope of this chapter if not more specifically classified under other headings. Heading 9013 covers: liquid crystal devices (not more specifically named in other headings), lasers (other than laser diodes), and other optical instruments and appliances. This heading is a residual heading applicable to optical devices not classified under more specific headings such as 9011-9012. Vehicle-mounted optical display devices such as HUDs (head-up displays), if based on liquid crystal or laser projection technology and not classified under Chapter 87 as vehicle parts or accessories, are generally classified under 9013. However, note that if the device constitutes a part or accessory specifically for vehicles, it may be classified under 8708 with priority. Code 901380 is a 6-digit subheading. The first 2 digits '90' represent Chapter 90 (optical, medical, etc. instruments). Digits 3-4 '13' represent heading 9013 (liquid crystal devices, lasers, and other optical instruments). Digits 5-6 '80' represent subheading 901380, namely 'other optical instruments and appliances'. This subheading is a residual subheading under 9013, covering optical equipment not named under 901310 (telescopic sights for arms, etc.), 901320 (lasers), or other preceding subheadings of 901380. Vehicle-mounted optical display devices that meet the characteristics of optical instruments are classified under this subheading. Vehicle-mounted optical display devices (such as HUDs) are classified under 901380 because they are essentially optical display devices that use optical principles (such as reflection, projection) to present information. They do not belong to 901310 (sights for arms) or 901320 (lasers), nor to other subheadings preceding 901380. Although installed on vehicles, if they do not constitute the essential character of the vehicle or are not dedicated vehicle parts or accessories (such as Chapter 87), they are classified under Chapter 90 with priority. If the device is highly integrated with other vehicle systems and dedicated to vehicles, it may be classified under 8708, but generally independent optical display devices are classified under 901380.

Product Name: The Chinese and foreign language names of the declared goods, which should accurately reflect the device type, such as 'vehicle-mounted head-up display device (HUD)'. Purpose: Explain the specific purpose of the device, such as 'used for projecting driving information onto automobile windshields'. Working Principle: Briefly describe the optical display principle, such as 'adopts TFT-LCD projection, projects images onto the windshield via a reflector'. Brand: Declare the brand of the goods; if no brand, fill in 'no brand'. Model: Declare the specific model, such as 'XH-1000'. Display Technology: Explain the display technology type, such as 'LCD', 'DLP', 'laser projection', etc. Whether Dedicated to Vehicles: Declare whether the device is designed specifically for vehicles and used only for vehicles. Customs declaration example: Product Name: Vehicle-mounted head-up display device (HUD) Purpose: Used for projecting speed, navigation and other information onto automobile windshields Working Principle: TFT-LCD projection, projected onto the windshield via a reflector Brand: XYZ Model: HUD-2024 Display Technology: TFT-LCD Whether Dedicated to Vehicles: Yes Classification: 9013800090 Failure to distinguish optical display from ordinary electronic display, leading to incorrect classification under 8531 or 8528. Ignoring the 'vehicle-mounted' characteristic without stating whether it is dedicated to vehicles, which may affect classification between Chapter 87 and Chapter 90. Unclear description of the working principle, making it impossible to determine whether it belongs to optical instruments.

Core criteria for classification determination: First, confirm whether the device belongs to optical instruments. If it uses optical principles (such as projection, reflection) to display information, it may be classified under 9013. Second, determine whether it is dedicated to vehicles. If dedicated to vehicles and constituting vehicle parts or accessories, it may be classified under 8708; if it is a general-purpose optical display device, it is classified under 9013. Finally, check whether it is more specifically named under other headings, such as 901310 (for arms), 901320 (lasers). If none apply, it is classified under 901380. 8708 Parts and accessories of motor vehicles: 8708 covers parts and accessories designed or principally used for motor vehicles. If the vehicle-mounted display device is highly integrated with the vehicle and used only for vehicles, it may be classified under 8708. However, if the device has independent optical instrument functions and does not constitute the essential character of the vehicle, it is classified under 9013 with priority. 8528 Monitors and projectors: 8528 covers television receivers, monitors, and projectors. If the vehicle-mounted HUD is only a projection device without television reception function and belongs to optical instruments, it is classified under 9013. If it has television reception or is an ordinary display, it is classified under 8528. 8531 Electric sound or visual signaling apparatus: 8531 covers electric signaling apparatus such as indicator lights and display panels. If the vehicle-mounted HUD is an optical projection display, it is not a simple signaling apparatus, so it is not classified under 8531. 9013 Liquid crystal devices, etc.: Under heading 9013, subheading 901310 is for arms, 901320 is for lasers, and 901380 is for others. If the vehicle-mounted HUD is a liquid crystal projection and is not for arms or a laser, it is classified under 901380. Does the device use optical principles for display? Is it dedicated to vehicles? Is it covered by more specific headings such as 8708 or 8528? Does it belong to lasers or optical devices for arms? Does it include television reception function?

Which HS code should vehicle-mounted head-up display devices (HUDs) be classified under? If the HUD is an optical projection display device and is not dedicated as a vehicle part or accessory, it is generally classified under 901380. However, if it is highly integrated with the vehicle and dedicated to vehicles, it may be classified under 8708. It is recommended to make a comprehensive judgment based on the working principle, dedication, and whether it is covered by other headings. What is the difference between 901380 and 8528? 901380 covers other optical instruments such as liquid crystal projection devices; 8528 covers television receivers, monitors, and projectors. If the device is an optical projection without television reception function, it is classified under 901380; if it has television reception or is an ordinary display, it is classified under 8528. How to determine whether a vehicle-mounted display device is dedicated to vehicles? Dedicated to vehicles means the device is designed for use only in vehicles and cannot be used for other purposes without modification. If the device can be used independently or in other fields, it is not considered dedicated to vehicles and should be classified under 9013. What elements need attention when declaring 901380? It is necessary to declare the product name, purpose, working principle, brand, model, display technology, whether dedicated to vehicles, etc. The working principle should explain the optical projection or reflection method in detail to support classification. If the vehicle-mounted display device has navigation function, will the classification change? If the navigation function is only an additional function and the main function is still optical display, the classification remains unchanged. If navigation becomes the main function, it may be classified under communication and navigation equipment headings such as 8527 or 8517. What is the export tax rebate rate for 901380? The export tax rebate rate will be adjusted with national policies. It is recommended to check the latest export tax rebate rate database or consult customs. Generally, the tax rebate rate for optical instruments is relatively high, but the actual rate shall prevail. Should a laser projection vehicle-mounted HUD be classified under 901320 or 901380? 901320 specifically refers to lasers (such as laser diodes), while a laser projection HUD is an optical projection device that uses a laser, not the laser itself, so it is classified under 901380. How to check the MFN tariff rate for 901380? You can log on to the website of the General Administration of Customs of China or the International Trade Single Window to check the latest 'Import and Export Tariff of the People's Republic of China' and enter 901380 to obtain the tariff rate. Tariff rates may change, and the official publication shall prevail.