CLA-2-90:RR:NC:MM:114 J80614
Mr. Dennis Ahern
Bowen Hill, Ltd.
2032 Nottingham Way
Hamilton, NJ 08619
RE: The tariff classification of the Edu Science Mobile Telescope/Binoculars Set, Star Tracker Telescope, Astrolon Telescope, Reflector Telescope, and Binoculars made in China
Dear Mr. Ahern:
In your letter dated January 28, 2003, you requested a tariff classification ruling on the Edu Science Mobile Telescope/Binoculars Set, Star Tracker Telescope, Astrolon Telescope, Reflector Telescope, and Binoculars made in China. Samples of the Edu Science Mobile Telescope/Binoculars Set, Star Tracker Telescope, Astrolon Telescope, Reflector Telescope, and Binoculars were submitted with the ruling request.
The submitted item number 36912 is identified as the Edu Science Mobile Telescope/Binoculars Set. The submitted Mobile Telescope/Binoculars Set consists of a telescope with tripod, and 4 x 25 mm binoculars. The telescope features 3 power lens eyepiece tubes including 20 power, 30 power and 40 power magnification. The binoculars feature ground glass lenses with Pechan Prism System. The telescope with tripod, and prism binoculars are packaged together in a window display cardboard box ready for retail sale. For tariff classification purposes the telescope and binoculars are not considered to be a set and will be classified accordingly.
The submitted item number 36932 is identified as the Edu Science Star Tracker Telescope. The submitted Star Tracker Telescope consists of a telescope with tripod in a plastic carry case. The telescope tube measures approximately 26 inches in length and the aluminum tripod measures approximately 36 inches in length. The Star Tracker Telescope features 30 power and 60 power magnification. The telescope with tripod is packaged in a plastic carry case ready for retail sale.
The submitted item number 36941 is identified as the Edu Science Astrolon Telescope. The submitted Astrolon Telescope consists of a telescope with tripod in a plastic carry case. The telescope tube measures approximately 700 mm in length and the aluminum tripod measures approximately 45 inches in length. The Astrolon Telescope features 525 power maximum magnification. The telescope with tripod in a plastic carry case is packaged in a cardboard box ready for retail sale.
The submitted item number 36943 is identified as the Edu Science Reflector Telescope. The submitted Reflector Telescope consists of a telescope with tripod in a plastic carry case. The telescope tube measures approximately 800 mm in length and the aluminum tripod measures approximately 45 inches in length. The Reflector Telescope features 600 power maximum magnification. The telescope with tripod in a plastic carry case is packaged in a cardboard box ready for retail sale
The submitted item number 36952 is identified as the Edu Science Binoculars. The submitted Edu Science Binoculars consist of 10 x 50 mm binoculars with carry case. The binoculars feature ground glass lenses with Pechan Prism System. The prism binoculars with carry case are packaged in a window display cardboard box ready for retail sale.
The Edu Science Mobile Telescope/Binoculars Set consisting of a telescope and binoculars is a single retail package containing articles that are classifiable under two separate headings or subheadings of the tariff. The Explanatory Notes represent the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTS) at the international level. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff.” GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale”. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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. The telescope and binoculars packaged together in a window display cardboard box ready for retail sale fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) above. The retail package does not consist of products put up together to meet a particular need or carry out a common specific activity. Having failed as a set in accordance with GRI 3(b), the telescope and binoculars in the Edu Science Mobile Telescope/Binoculars Set must be classified separately.
The applicable subheading for the Edu Science Mobile Telescope, Star Tracker Telescope, Astrolon Telescope, and Reflector Telescope will be 9005.80.4040, HTS, which provides for other instruments; optical telescopes; other. The rate of duty will be 8 percent ad valorem.
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The applicable subheading for the Edu Science Mobile Binoculars and Edu Science Binoculars will be 9005.10.0040, HTS, which provides for binoculars; other prism binoculars. The rate of duty will be free.
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 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division