CLA-2-90:OT:RR:NC:4:414
Ms. Debbie A. Brenzovich
Brenzovich Firearms & Training Center
22301 Texas 20
Fort Hancock, TX 79839
RE: The tariff classification of monocular spotting scopes from China
Dear Ms. Brenzovich:
In your letter dated December 20, 2009 you requested a tariff classification ruling.
The article is a prismatic spotting scope with a 45 degree ocular and 20 power magnification. It is a monocular spotting scope. You have suggested classification of the monocular spotting scope under subheading 9005.10.0080, HTSUS, which provides for binoculars, other. The monocular spotting scope cannot be classified under subheading 9005.10.0080, HTSUS, because the scope is not a binocular scope. Binoculars must have two viewing tubes with each tube having an eyepiece and an objective lens in the tube’s housing. Monocular scopes, which have a single viewing tube, are classified under the subheading for optical telescopes.
The applicable subheading for the monocular spotting scope will be 9005.80.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for optical telescopes, other. The rate of duty will be 8 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