CLA-2 CO:R:C:G: 085501 DPS
Ms. Ruth Kroboth
Associated Customhouse Brokers, Inc.
One Airport Way
P.O. Box 22670
Rochester, New York 14692
RE: Monoculars
Dear Ms. Kroboth:
Your letter of August 16, 1989, on behalf of Crosman Air
Guns Co., to our Buffalo, New York office, has been referred to
this office for reply concerning the tariff classification under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), of monoculars. You indicate that subsequent to their
importation, the subject monoculars will be assembled onto
rangefinders for hunters. A sample of the subject monocular was
submitted with your ruling request, along with a sample of the
rangefinder device on which it is designed to be attached, once
imported. This ruling only addresses classification of the
imported monoculars.
FACTS:
The sample monocular, which the inquirer states is imported
from Korea, is marked as made in Japan. It has an eyepiece which
has a focusing mechanism, and a lens, the outer edge of which is
designed to fit into the rangefinding apparatus which the
monocular is intended to be assembled onto once imported. The
markings on the monocular indicate it has a power of 6 x 18.
This article, once imported, is to be sold with a rangefinding
device that attaches to the monocular lens.
A monocular is a device that is designed to render distant
objects more distinct, and is used with one eye. Heading 9005,
HTSUSA, covers binoculars, monoculars, other optical telescopes,
and mountings therefor, as well as other astronomical instruments
and mountings. Subheading 9005.10, HTSUSA, covers binoculars,
and subheading 9005.80, HTSUSA, covers other instruments, and has
breakouts for optical telescopes (9005.80.4040, HTSUSA).
Although the term "monoculars" is included in the language of
Heading 9005, no breakout for monoculars exists under Heading
9005.
ISSUE:
Where, within Heading 9005, HTSUSA, are monoculars
classified; under the subheading covering binoculars, other,
9005.10.0080, HTSUSA, the subheading covering optical
telescopes, other, 9005.80.4040, HTSUSA, or the subheading which
covers "other," 9005.80.6000, HTSUSA?
LAW & ANALYSIS:
The General Rules for the Interpretation of the Harmonized
System (GRI's) govern classification under the Harmonized Tariff
Schedule. According to GRI 1, the primary consideration in
determining whether merchandise should be classified in a
heading should be given to the language of the heading and to
any relevant chapter or section notes.
The term, "monocular," is used in the language of the
heading, but no six or even eight digit breakout covering
monoculars is included within the heading. The Explanatory Notes
to the HTSUSA, which constitute the official interpretation of
the tariff at the international level, are silent with regard to
classification of monoculars. The description which most closely
resembles that of monoculars, is the Explanatory Notes'
description of telescopes. They provide, at page 1463, in
pertinent part:
This heading [9505] includes: (2) Telescopes for
hunting, touring, for use at sea, for firing
ranges, for health resorts (for observing scenery
or the sky), etc. They may be in one piece
(pocket or other telescopes) or with sliding
drawers for focussing; they may also be designed
to be fitted on a stand....
Because the relevant Explanatory Notes provide little guidance in
determining where monoculars fit within Heading 9005, HTSUSA, an
examination of various lexicographic authorities is instructive.
Reference to lexicographic authorities to determine the common
meaning of tariff terms is an accepted practice amongst the
courts. See, inter alia, Hasbro Industries, Inc. v. United
States, 703 F. Supp. 941 (CIT 1988), aff'd, Appeal No. 89-1202
(Fed. Cir. 1989), Customs Bulletin, Vol.23, No. 31 at p.26; and
C.J. Tower & Sons of Buffalo, Inc. v. United States, 673 F.2d
1268, 1271 (CCPA 1982).
The first task in classifying monoculars is to determine
whether binoculars are distinguishable from monoculars. The term
"monocular" is defined in the Photonics Dictionary, Vol.4 (35th
Ed. 1989), at p. d-84, as "viewed with one eye." In The Optical
Industry and Systems Directory, monocular is defined as
"pertaining to one eye." In the same reference book, the word
"binocular" is defined as, "any instrument in which both eyes can
be used to view the image to achieve a stereoscopic effect, or
merely facilitate observation." The McGraw-Hill Dictionary of
Scientific & Technical Terms (3rd Ed. 1984), at p.181, defines
binocular as "of, pertaining to, or used by both eyes." The
McGraw-Hill Encyclopedia of Science & Technology, Vol.2 (6th Ed.
1987), p. 504, defines binocular as: "any optical instrument
designed for use with both eyes to give enhanced views of distant
objects, whose distinguishing performance feature is the depth
perception obtainable." The Chambers Science and Technology
Dictionary (1988 Ed.), at p. 91, defines binoculars as, "a pair
of telescopes for use with both eyes simultaneously." The
Encyclopedia Americana, Vol. 3 (Int'l. Ed. 1989), at p.756,
defines binocular as an "optical device consisting of two
parallel telescopic systems that enable the user to see an
enlarged image of a distant object with both eyes."
Consistent with the definitions discussed above, the subject
monocular cannot be called a type of binocular because it is
not, by definition, a binocular. A monocular only pertains to
one eye, whereas, a binocular pertains to two. Accordingly,
monoculars are not classifiable under the provision for
binoculars under subheading 9005.10, HTSUSA.
The term "telescope" is defined in the Chambers Science and
Technology Dictionary (1988 Ed.), at p.889, as an optical
instrument for producing a magnified image of a distant object.
It consists of a system of mirrors, lenses or both. The McGraw-
Hill Dictionary of Scientific & Technical Terms (3rd Ed. 1984),
at p.1617, states that a telescope is any assemblage of lenses,
mirrors, or both, that enhances the ability of the eye to see
objects with greater resolution or to see fainter objects.
The McGraw-Hill Encyclopedia of Science & Technology, Vol. 18
(6th Ed. 1987), at p. 175, states that small refracting
telescopes are used in binoculars, cameras, gun sights, etc.
The sources indicate that all optical telescopes have two
elements: (1) the objective, which intercepts and focuses
incoming radiation (light); and (2) a mounting, by which the
objective is supported and aimed. The objective is a lens or
series of lenses or a mirror or a combination of both. An
eyepiece is used for viewing the image formed by the objective.
Here, the monocular at issue contains lenses, an eyepiece
and a housing or mounting which supports them. In accordance
with the technical and lexicographic authorities discussed above,
a monocular is considered to be an optical telescope. Therefore,
the subject monocular is classifiable as an optical telescope
under subheading 9005.80.4040, HTSUSA. Its assembly onto the
rangefinding apparatus, once imported, does not affect the
classification of the item as imported.
HOLDING:
The subject monocular is considered to be, for
classification purposes under the HTSUSA, an optical telescope.
Therefore, it is classifiable in the provision for optical
telescopes, other, under subheading 9005.80.4040, HTSUSA. Items
classified under this subheading are subject to a duty rate of 8
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division