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 > 1997 NY Rulings > NY A88524 - NY A88599 > NY A88594

Previous Ruling Next Ruling
NY A88594




November 6, 1996

CLA-2-90:RR:NC:1:114 A88594

CATEGORY: CLASSIFICATION

TARIFF NOS.: 9005.10.0080; 9011.80.0000; 9013.10.4000; 9013.80.2000

Mr. Bob Glover
Coppersmith Inc.
P.P. Box 90151
Los Angeles, CA 90009

RE: The tariff classification of Folding Binoculars, Multi-Scope, Telescope-Periscope, Pocket Microscope and Beginner's Microscope from China

Dear Mr. Glover:

In your letter dated October 11, 1996, on behalf of Bob Markman Associates, you requested a tariff classification ruling.

The Discovery Planet Folding Binoculars, item 25103, feature 3 X 20 power magnification. They have an adjustable focusing ring and a textile neck cord.

The Discovery Planet Multi-Scope, item 25105, is a composite good. It features binoculars, a magnifying glass, a sun dial, a signal mirror, and has a textile neck cord. The binocular is considered the essential character of this item.

The Discovery Planet Telescope-Periscope, item 25104, is a composite good featuring a combination telescope and periscope. The telescope extends to 9 inches in length. The periscope is activated by flipping mirrors located at the eyepiece end and at the objective lens end of the item. Neither the telescope, heading 9005, nor the periscope, heading 9013, imparts the essential character of item 25104. Accordingly, the item is classified under heading 9013 which occurs last in numerical order of the two headings in consideration.

The Discovery Planet Pocket Microscope, item 25102, is a lighted magnifier with 30 power magnification. The item requires one AA battery to operate the bulb.

The Discovery Planet Beginner's Microscope, item 25101, is a plastic microscope with adjustable focus. The microscope has 50 and 100 power magnification. A plastic specimen slide is included.

The applicable subheading for the Discovery Planet Folding Binoculars and the Discovery Planet Multi-Scope will be 9005.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for binoculars, monoculars, other optical telescopes, and mountings thereof; binoculars; other. The binoculars are free of duty.

The applicable subheading for the Discovery Planet Beginner's Microscope is 9011.80.0000, which provides for compound optical microscopes, other microscopes. The rate of duty will be 7.4 percent ad valorem.

The applicable subheading for the Discovery Planet Telescope-Periscope will be 9013.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for periscopes, other. The rate of duty will be 6.9 percent ad valorem.

The applicable subheading for the Discovery Planet Pocket Microscope will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus. The rate of duty will be 6.6 percent ad valorem.`

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kiefer at 212-466-5685.

Sincerely,

Roger J. Silvestri

Previous Ruling Next Ruling

See also: