CLA-2-90:RR:NC:MM:114 K81612
Ms. Lisa E. Girvin
Eddie Bauer
P.O. Box 97000
Redmond, Washington 98073-9700
RE: The tariff classification of compact binoculars from China
Dear Ms. Girvin:
In your letter dated November 28, 2003 you requested a tariff classification ruling on compact binoculars.
The plastic binoculars, item number 022-1041, contain glass lenses and have a nylon neck cord. The 3 X 18 binoculars are packaged in a small metal box along with a cloth for cleaning the lenses, a fitted nylon carrying case with a belt loop, and an instruction sheet. The compact binoculars have rubber eyepieces and left and right focusing rings for focusing each ocular lens independently.
You indicate in your letter that you believe the binoculars are toys. Although they are small in size, the binoculars are fully functional with three-power magnification and an objective diameter of 18 mm. They are not intended for play (make believe activities), but for use in stadiums, arenas and similar places for viewing games and sports.
The applicable subheading for the mini binoculars will be 9005.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for binoculars, other. 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).
Your sample is being returned as requested.
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