CLA-2 CO:R:C:M 088155 AJS
Adele M. Zeller
Vice President
Zelco Industries, Inc.
630 So. Columbus Ave.
C.S. # 4445
Mt. Vernon, N.Y. 10551-4445
RE: Magnatel system; spectacles; carrying case; textile cord;
Heading 9005; Subheading 9005.10.00; General Rule of
Interpretation 3; composite good; General Rule of Interpretation
3(b) Explanatory Notes.
Dear Ms. Zeller:
This is in response to your letter received by U.S. Customs
in New York on October 17, 1990, requesting a tariff classifi-
cation of the Magnatel hands free magnifying system (Magnatel).
FACTS:
The Magnatel system consists of a spectacle type device with
magnifying lens, and adjustable knobs on each temple so that the
spectacles can be focused like binoculars. A textile cord is
attached to the frames of the spectacles so that they can be worn
loosely around the neck and to prevent them from falling to the
ground. A textile travel pouch with drawstring is also included
for storage, protection and transport of the system.
ISSUE:
Whether the Magnatel system is properly classifiable as a
composite good within the meaning of General Rule of Interpre-
tation (GRI) 3(b) or as separate components.
-2-
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation. 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, and unless otherwise required, according to the
remaining GRI's taken in order.
Heading 9005, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), provides for binoculars. Explanatory
Note (EN) 90.05 states that this heading includes "[b]inoculars,
such as opera glasses, binoculars for touring or hunting,
military binoculars . . . and binoculars made in the form of
spectacles." Binoculars are described as an optical device
designed for use by both eyes simultaneously. Webster's II New
Riverside University Dictionary (1984). The spectacle portion
of the Magnatel system satisfies these descriptions. More
specifically, the spectacles are provided for within subheading
9005.10.00, HTSUSA, as binoculars. However, the Magnatel system
does not satisfy these descriptions because it contains articles
which are, prima facie, classifiable within other headings.
Therefore, the system cannot be classified by the application of
GRI 1.
GRI 3 governs the classification of goods which are, prima
facie, classifiable within two or more headings. The Magnatel
system satisfies the terms of this GRI. The spectacles are
classifiable within heading 9005, the carrying case within
heading 4202, and the textile cord heading 6307. However, not
one of these headings by itself covers the Magnatel system.
Therefore, the system is, prima facie, classifiable within two or
more headings.
GRI 3(a) requires the heading which provides the most
specific description of the article to govern over one which
provides a more general description. However, when two or more
headings each refer to part only of the components contained in
composite goods those headings are to be regarded as equally
specific in relation to those goods. This is the situation which
exists in the present case. Goods which cannot be classified
according to this rule are then to be classified according to GRI
3(b).
GRI 3(b) 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
-3-
(IX). The Magnatel system satisfies this description. It is
composed of separable components (i.e., spectacles, case and
cord). These components are also adapted for use together. For
instance, the case operates as both a storage place and carrying
case for the spectacles and cord. The cord is attached to the
spectacles to enable the user to wear them loosely around the
neck and to prevent them from falling to the ground. In
addition, these components are mutually complementary to each
other based on the fact that they are intended to be used
together as a whole. Lastly, they are also not normally offered
for sale separately. The spectacles would not normally be
offered for sale without some kind of case, and it is claimed
that the case is designed and dedicated for use with the
spectacles and would not normally be sold without them. The
cord would also normally be sold with the spectacles or similar
items.
Composite goods are classifiable as if they consisted of the
component which gives them their essential character. GRI 3(b)
EN(VII). The factor which determines essential character will
vary as between different kinds of goods. GRI 3(b) EN(VIII).
The component which establishes essential character in this case
is the spectacles based on the fact that they are the constituent
component of the merchandise. As discussed previously, the
spectacles are classifiable within subheading 9005.10.00, HTSUSA.
Accordingly, the Magnatel system is classifiable as if it
consisted solely of the spectacles within this subheading.
HOLDING:
The Magnatel system is a composite good within the meaning
of GRI 3(b) and classifiable according to its essential character
within subheading 9005.10.00, HTSUSA, which provides for
binoculars, free of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division