CLA-2 CO:R:C:G 087113 AJS
Mr. Colin R. Thorpe
Vice President
George S. Bush & Co., Inc.
1400 Exchange Building
821 Second Avenue
Seattle, Washington 98104
RE: Spotting scope, tripod, eyepiece and straps imported in
carrying case. optical telescope; Chapter 90, note 2(b); GRI
5(a); GRI 5(a) Explanatory Note I(1); GRI 3(b) set; GRI 3(b)
composite good.
Dear Mr. Thorpe:
Your letter of March 16, 1990, requesting a tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), has been referred to this office for
reply.
FACTS:
The articles in question consist of a spotting scope,
tripod, photo adapter eyepiece, carrying case and two general
utility straps.
The spotting scope is a 15X-60Xmm telescope. It will be
imported in the 9000T and 90002T series. The 90002T will be
imported with a tripod, extra straps, photo adapter eyepiece and
carrying case. The 9000T is imported with all these items except
the tripod. In addition, the 9000T may also be used as a
telephoto lens.
The tripod is a table-top tripod with a universal mount
which can be attached to a spotting scope or to a camera.
-2-
The carrying case contains individual compartments to store
and protect the scope, tripod, and the photo adapter eyepiece.
It also contains additional compartments for other accessory
items such as optional lenses. These items are not imported with
the case. The case's surface is composed of 100 percent nylon
fabric. The interior is padded and also composed of 100 percent
nylon.
The photo adapter eyepiece is included so that the scope can
be used with a camera.
The general utility straps are composed of 90 percent nylon.
The remaining 10 percent is not identified. They are used for
attaching other pieces of equipment or devices to the carrying
case.
ISSUE:
Whether the spotting scope is classifiable within subheading
9005.80.40, HTSUSA, which provides for optical telescopes.
Whether the tripod and the photo adapter eyepiece are
classifiable within subheading 9005.90.00, HTSUSA, which provides
for parts and accessories for the goods of heading 9005.
Whether the carrying case is classifiable within subheading
4202.92.90, HTSUSA, which provides for "[t]runks, suitcases, . .
. and similar containers . . . [o]ther: with outer surface of
plastic sheeting or of textile materials: other."; or with the
spotting scope as a specially fitted case.
Whether the general utility straps are classifiable within
subheading 6307.90.95, HTSUSA, which provides for "[o]ther made
up [textile] articles . . . [o]ther."
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 provides
that classification is determined first in accordance with the
terms of the headings of the tariff and any relative section or
chapter notes.
Subheading 9005.80.40, HTSUSA, provides for optical
telescopes. Explanatory Note (EN) 90.05 states that this heading
includes telescopes for hunting, touring, for use at sea, for
firing ranges, for health resorts, etc. These scopes may be in
one piece or with sliding drawers for focusing; they may also be
designed to be fitted on a stand. EN 90.05. A telescope is
-3-
described as "[a]n arrangement of lenses or mirrors or both that
gathers visible light, allowing direct observation . . . of
distant objects." Webster's II New Riverside University
Dictionary, (1984). The spotting scope at issue satisfies this
description of a telescope. It is also intended for use while
hunting and observing wildlife. Furthermore, it is in one piece
and designed to be fitted on a stand. Therefore, the spotting
scope is accurately described by the terms of subheading
9005.80.40 and classifiable therein.
Subheading 9005.90.00, HTSUSA, provides for parts and
accessories for the goods of heading 9005. Parts and accessories
which are solely or principally used with a particular machine,
instrument or apparatus are to be classified with that machine,
instrument or apparatus. Chapter 90, Note 2(b). Both the tripod
and photo adapter eyepiece are principally used with the spotting
scope. Therefore, they are classifiable with the spotting scope
as an and accessory of the instrument. These accessories are
provided for within the above subheading.
GRI 5(a) states that certain cases and similar containers
which are "specially shaped or fitted to contain a specific
article . . . , suitable for long-term use and presented with the
articles for which they are intended, shall be classified with
such articles when of a kind normally sold therewith."
Containers which are specially shaped or fitted to contain
an article or set of articles are those designed specifically to
accommodate the article for which they are intended. GRI 5(a)
EN I(1). Some of these containers are shaped in the form of the
article which they are intended to contain. Examples of these
type of containers are jewelry boxes and cases, electric shaver
cases, binocular cases, telescope cases, gun cases, and musical
instrument cases, boxes and bags. GRI 5(a) EN II. The case at
issue contains six interior compartments with straps to secure
items in place. One compartment is designed for the spotting
scope and another for the tripod. The utility straps and photo
adapter eyepiece may be placed into two of the other compart-
ments. All four of these items are placed in the case before
importation. The term "fitted" is described as "[m]ade so as to
follow closely the contours of a form or shape." The Random
House Dictionary of the English Language (1983). The four
compartments which contain items are specially fitted to
specifically accommodate these four items. However, the other
two compartments do not contain any articles. Thus, we cannot
ascertain if these compartments are specially fitted to
accommodate any particular article. The design of this case
could qualify as a specially fitted case if all of the
compartments are designed to accommodate specific articles and
these articles are all present at the time of importation.
-4-
GRI 5(a) additionally requires that the case be presented
with the article or articles for which it is intended. The case
is presented with the scope, tripod, eyepiece and straps. In
some instances, the case will not be presented with the tripod.
As stated previously, the case contains two compartments which
are not presented with an article. A case which is presented
with empty compartments is not presented with the articles for
which it is intended. Therefore, the case is excluded from
classification as a GRI 5(a) container because it is not
presented with the articles for which it is intended.
Heading 4202, HTSUSA, provides for trunks, suitcases and a
wide variety of similar containers with an outer surface of
textile material. The case at issue is described by the terms of
this heading. More specifically, subheading 4202.92.90 provides
for other containers with an outer textile surface. The case at
issue is accurately described by the terms of this subheading.
Subheading 6307.90.95, HTSUSA, provides for other made up
textile articles. This heading covers made up articles of any
textile material which are not included more specifically in
other headings of the HTSUSA. EN 63.07. The utility straps at
issue are a made up article of textile material, and they also
are not included more specifically elsewhere in the HTSUSA.
Thus, they are accurately described by the terms of this
subheading.
You claim that all the articles in question are classifiable
as a unit based on the fact that they are packed together and
intended to be used with the spotting scope. This argument
relies on the GRI 3 concept of "goods put up in sets for retail
sale." GRI 3(b) EN(X) states that "goods put up in sets for
retail sale" must:
(a) consist of at least two different articles which are
prima facie, classifiable in different headings.
(b) consist of products or articles put up together to meet
a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to
users without repacking (e.g., in boxes or cases or on
boards).
In ruling letter HQ 082213 (February 13, 1990), Customs
stated that a tool box which contained a drain cleaning system
did not satisfy the requirements of GRI 3(b). In part, this
ruling was based on the fact that the tool box was capable of
containing additional items. This is the situation in the
-5-
present case. The carrying case at issue is capable of carrying
additional items, so it is not clear whether the case contributes
to the specific activity of the merchandise. Therefore, the
goods at issue do not constitute a set put up for retail sale and
thus must be classified separately.
GRI 3(b) additionally provides for composite goods made up
of different components. Composite goods can consist of
separable components, provided these components are adapted one
to the other and are mutually complementary and together form a
whole which would not normally be offered for sale in separate
parts. GRI 3(b) EN (IX). The articles at issue do not satisfy
this description. They do not together form a whole which would
not normally be offered for sale in separate parts. The straps
and case could be separated and sold together. In addition, the
scope and tripod could be separated and sold together or
separately. The photo adapter eyepiece also could be sold
separately.
HOLDING:
The spotting scope in question is classifiable within
subheading 9005.80.40.40, HTSUSA, which provides for optical
telescopes dutiable at 8 percent ad valorem.
The tripod and photo adapter eyepiece are classifiable
within subheading 9005.90.00.00, HTSUSA, which provides for parts
and accessories of the goods of heading 9005 dutiable at 8
percent ad valorem.
The carrying case is classifiable within subheading
4202.92.90.20, HTSUSA, which provides for trunks, suitcases and
similar containers with an outer surface of textile material
dutiable at 20 percent ad valorem, textile category 670.
The utility straps at issue are classifiable within
subheading 6307.90.95.90, HTSUSA, which provides for made-up
textile articles dutiable at 7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division