CLA-2-90:RR:NC:MM:114 L86809
Ms. Roxane Peiffer
NGJ Norman G. Jensen, Inc.
3050 Metro Drive, Suite 300
Minneapolis, MN 55425
RE: The tariff classification of an Optic Set from China
Dear Ms. Peiffer:
In your letter dated July 25, 2005, on behalf of Grohmann Corporation, you requested a tariff classification ruling on an Optic Set from China. A sample of the Optic Set was submitted with your ruling request.
The submitted sample is identified in your letter as an Optic Set. The Optic Set consists of a spotting scope, binoculars, a monocular, a tripod, three soft carrying cases and a hard aluminum case. The spotting scope is a telescope with a power of 20-60 x 60, the binoculars have a ruby lens and a power of 10 x 50, the monocular has a ruby lens and a power of 8 x 21, and the soft carrying cases are made of nylon material. The items are packaged together in a hard aluminum case ready for retail sale. The spotting scope, binoculars, monocular, tripod, three soft carrying cases, and hard aluminum case are put up together as a set and are intended to be used for distance viewing.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.
The Optic Set is a single retail package containing items that are classifiable under more than two separate headings or subheadings of the tariff. The Explanatory Notes represent the official interpretation of the 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 items in the Optic Set, in our opinion, meet the criteria for sets as the terms are defined in the cited Explanatory Notes. For the purposes of the HTS, the spotting scope, binoculars, monocular, tripod, three soft carrying cases and hard aluminum case constitute a set. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The spotting scope imparts the essential character of the set. Therefore, the Optic Set is classified as the spotting scope is classified in subheading 9005.80, HTS.
The applicable subheading for the Optic Set will be 9005.80.4040, HTS, which provides for other instruments; optical telescopes; other. The rate of duty will be 8 percent ad valorem.
Your sample is being returned as requested.
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