CLA-2-85:OT:RR:NC:N2 212
Joseph Kenny
Geodis USA LLC.
One CVS Dr., Mail Code 5055 Woonsocket, RI 02895
RE: The tariff classification of telescopes from China
Dear Mr. Kenny:
In your letter dated November 9, 2023, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc.
There are two items in your ruling request, which are both described as telescopes designed for use by children. The first item is identified as the Juno 50MM Telescope, which is a tabletop refractor telescope set comprised of a plastic telescope with 50mm lens, tripod, two types of interchangeable eyepieces, and a telescope diagonal attachment. The subject telescope is capable of both nighttime moon/star viewing as well as daytime nature watching. Although the device is primarily marketed toward children, the available magnification powers of 18X and 28.8X with focal length of 360mm makes this product a fully functional telescope.
The second item is described as the Sky & Nature Scope which is a small plastic handheld telescope with 8X magnification and includes a polyester carry bag. The item has been ASTM rated to ensure materials comprising the telescope are safe for use by children 6 years and older. The handheld telescope is principally designed for the amusement of children ages 6 years and older to foster interest in nature and astronomy.
The applicable subheading for the Juno 50MM Telescope will be 9005.80.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy; parts and accessories thereof: Other instruments: Optical telescopes, Other.” The general rate of duty will be 8 percent ad valorem.
The applicable subheading for the Sky & Nature Scope will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…’Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division