CLA-2-90:RR:E:NC:MM:114 R04520
Ms. Diane Dougan
Leupold & Stevens, Inc.
P.O. Box 688
Beaverton, OR 97075
RE: The tariff classification of Range Finding Binocular from China
Dear Ms. Dougan:
In your letter dated July 31, 2006, you requested a tariff classification ruling. A picture and descriptive literature on the RB800C Range Finding Binocular was submitted with the ruling request.
The Leupold RB800C Range Finding Binocular, part number 54580, combines the functions of a prism binocular and a laser rangefinder. The RB800C Range Finding Binocular features 8x32mm power magnification, a built-in compass that gives the direction to a target, and a scan mode. The scan mode allows the user to continuously update ranges of a moving target or as the user scans different objects. The Range Finding Binocular is lightweight and waterproof with shock-absorbing armor for increased durability. The RB800C Range Finding Binocular will be made in China.
You have indicated in your letter that you market this product in your catalog under the rangefinder area rather than under the binocular section, as you believe most customers would choose this model for the rangefinder capability. The RB800C gives you the precise distance to targets up to 850 meters away. You have indicated that the RB800C Range Finding Binocular is an invaluable resource for military, police sniper/spotter teams, or even the cop on the street. It is the opinion of this office that the essential character of the Range Finding Binocular is imparted by the rangefinder.
The applicable subheading for the RB800C Range Finding Binocular will be 9015.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for rangefinders: electrical. 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 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