VR/AR Headset Imports

VR/AR headset imports classify under HTS 8528.59 (other monitors) at base 5%. Section 122 stacks; Section 301 List 4A at 7.5% if China-origin. Meta Quest assembled in China (with shifts to Vietnam). Apple Vision Pro China-assembled.

This guide covers U.S. import tariff and compliance for VR/AR headsets.

For SMB importers in this category, the practical questions are HTS classification, applicable Section 232/301/122 stacks, FTA opportunities, and regulatory overlay (FDA/USDA/EPA/CPSC where relevant).

HTS classification basics

VR/AR headsets HTS 8528.59.5005 or 8528.59.4540.

Tariff stack and rates

Base 5% + Section 122 (15%) + Section 301 List 4A (7.5% if China-origin). Effective 22.5-27.5%.

Country of origin considerations

China assembly dominant. Vietnam diversification underway. Mexican opportunities limited.

Regulatory overlay

FCC for wireless. UL listing. CPSC for child safety claims.

Mitigation opportunities

Vietnam diversification. HTS classification review (8528 vs 8517).

Frequently asked questions

What is the typical effective duty rate?

Depends on origin and HTS classification. China-origin: 22-42% effective when Section 301 + Section 122 stack. USMCA-qualifying Mexican production: often 0-3%. Vietnam, India, Korea: 15-17% with Section 122.

Can I qualify under USMCA?

Possible if production occurs in U.S., Mexico, or Canada and meets rules of origin (typically 60% RVC under transaction value or 50% net cost). USMCA-qualifying goods are exempt from Section 122.

Are IEEPA refunds available?

Yes – for entries between April 5, 2025 and February 24, 2026 that paid IEEPA duty. Filed through CBP’s CAPE portal. We file claims on contingency for filings above $50k.

What about Section 232 exposure?

Specific to product type. Steel and aluminum derivatives expansion brought some downstream products into scope. Component-level analysis identifies actual coverage.

How do you help with this category?

Tariff exposure assessment ($2,500-$7,500), classification audit, USMCA qualification, refund recovery, audit response. Independent of any customs brokerage.