CLA-2-90:OT:RR:NC:1:114
Ms. Jacqueline A. Bonace
Blair
220 Hickory Street
Warren, PA 16366-0001
RE: The tariff classification of binoculars, flashlight and whistle from China
Dear Ms. Bonace:
In your letter dated September 22, 2008, you requested a tariff classification ruling. A sample of the binoculars, flashlight and whistle was submitted with the ruling letter, and will be returned as requested.
The submitted Blair product number 54916 consists of binoculars, a flashlight and a whistle. The small binoculars feature four power magnification. The flashlight uses three AAA batteries, which are not included. The whistle is attached to a keychain and features a thermometer on one side, a compass on the other side and a pull out magnifying glass. The items are packaged together in a window display cardboard box ready for sale.
You suggested classification of the binoculars, flashlight and whistle as a set under subheading 9005.10.0040 which provides for binoculars.
Classifying the subject merchandise requires determining whether the goods constitute a set. If so, then it must be determined which component imparts the essential character of the set. The ENs state, in pertinent part, that a set must "[c]onsist of products or articles put up together to meet a particular need or carry out a specific activity...." Note X to Rule 3(b). The subject components, the binoculars, flashlight and whistle, include a variety of articles with varying and disparate purposes; there is no one particular need or specific activity represented by this collection of articles. One article does not in any way enhance the use, functioning or any other aspect of the other. We cannot classify the binoculars, flashlight and whistle as a set. These items must be classified on an individual bases.
The sample whistle, thermometer, compass, magnifying glass is a composite article that prima facie appears to be classifiable under four headings--9208, 9025, 9014 and 9013. In keeping with General Rule of Interpretation (GRI) 3(a), because the four headings each refer to part only of the composite article, the four headings are regarded as equally specific in relation to the article. GRI 3(b) requires that composite goods consisting of different materials or made up of different components, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. We have concluded that the whistle, thermometer, compass and the magnifying glass are equally essential components of the sample, and none of them impart an essential character to the composite article. Therefore, the article is not classifiable by reference to GRI 3(b). GRI 3(c) states: "When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration." Accordingly, the applicable HTS heading for the whistle, thermometer, compass, magnifying glass will be 9208, Harmonized Tariff Schedule of the United States, which provides for whistles.
The applicable subheading for the whistle will be 9208.90.0080, HTSUS, which provides for whistles, other, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the binoculars will be 9005.10.0080, Harmonized Tariff Schedule of the United States (HTSUS) which provides for binoculars, monoculars, other optical telescopes, and mountings therefor; binoculars; other. The rate of duty will be free.
The applicable subheading for the flashlight will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; lamps; flashlights. The rate of duty will be 12.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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