United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0086217 - HQ 0086302 > HQ 0086250

Previous Ruling Next Ruling


HQ 086250


April 18, 1990

CLA-2 CO:R:C:G: 086250 DPS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9005.80.4040

Mr. Roger Vallecorse
Tasco Sales, Inc.
P.O. Box 520080
Miami, Florida 33152-0080

RE: Reconsideration of HRL 084941 concerning monoculars

Dear Mr. Vallecorse:

Your letter dated December 28, 1989, requested reconsideration of Headquarters Ruling Letter (HRL) 086250, which classified the monoculars your company imports as optical telescopes, other, under subheading 9005.80.4040 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You assert that the subject monoculars should be classified as binoculars rather than as optical telescopes.

Your assertion that the monoculars were improperly classified is predicated on the three points quoted from your letter below, and your argument that "the `spirit' of the classification should be taken into greater consideration than the simple literal translation." The three points raised in your letter are:

(1) With regards to physical appearance, monoculars are smaller, more compact than binoculars.

(2) Monoculars tend to be constructed in such a fashion that they are optically identical to binoculars, with the exception of having one optical path versus two. Also, the use and array of prism to "fold" to [sic] optical path are collimated in an identical fashion to binoculars. This method of manufacturing differs greatly from telescopes and other single view optical instruments.

(3) Again with regards to construction, most monoculars are simply individual focusing binoculars without the bridge assembly that joins the two halves of the binocular together.

With regard to the points you make, we agree that monoculars are similar to binoculars in their physical appearance, and construction, except that binoculars have two optical paths rather than one. We also acknowledge that monoculars are smaller, more compact than binoculars. However, what you choose not to discuss in your letter, the distinct differences between the views that each instrument provides (the difference between one and two optical paths) is what the technical authorities on optical instruments recognize.

In preparing HRL 084941, Customs relied on the tariff itself, the Explanatory Notes to the HTSUSA, which are the official interpretation of the tariff at the international level, and technical and lexicographic authorities on the subject to reach a rational decision. Such reliance on technical authorities provides an objective approach to being informed about particular industries and the products they manufacture. It also allows for a fair and consistent interpretation of the nomenclature as it applies to all imported merchandise.

With regard to your statement that "the `spirit' of the classification should be taken into greater consideration," we understand your concern about the treatment of monoculars under the HTSUSA, which, under the prior tariff law, the Tariff Schedules of the United States (TSUS), were considered a type of field glass or opera glass and entered duty free. Under the HTSUSA, monoculars are classified under the provision for other optical telescopes, with a corresponding duty rate of 8 percent ad valorem. Binoculars are classified within the HTSUSA as "binoculars," and can be imported duty free, as they were under the TSUS.

The reason for the difference in tariff treatment of these items is the language of the tariffs. Under the TSUS, binoculars, field glasses and opera glasses were accorded duty-free treatment. Monoculars, which are considered a type of field glass or opera glass with only one scope, were classified there. Monoculars have never been considered binoculars from a technical or scientific standpoint. Under the HTSUSA, the only items accorded duty free treatment under the chapter covering such optical instruments are binoculars. No other duty-free provision for field glasses or opera glasses is included. Rather the provision most accurately describing monoculars in the HTSUSA is the provision for other optical telescopes, which are dutiable at the rate of 8 percent ad valorem. HRL 084941 recognizes and explains the difference between monoculars and binoculars, and their classification under the HTSUSA.

Unfortunately, it is not within the power or authority of the U.S. Customs Service to change the language of the Harmonized Tariff Schedule. However, an international review of the Chapter 90 nomenclature is expected to occur in Brussels in 1990, at which time the binocular/monocular issue is expected to be discussed among the members of the Customs Cooperation Council. Whether or not a change in the international nomenclature is effected at the international level, a U.S. change in the tariff must run its course through the legislative process.

HOLDING:

Upon review of the relevant HTSUSA provisions and the technical authorities concerning monoculars and binoculars, we affirm HRL 084941 in all respects. The subject monoculars remain classifiable under the provision for other optical telescopes, subheading 9005.80.4040, HTSUSA.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: