CLA-2-90:RR:NC:MM:114 B87734
TARIFF NOS.: 9005.10.0040, 9005.80.4040
Ms. Mary C. Johnston
D.J. Powers Co., Inc.
P.O. Box 20970
Airport Station
Atlanta, GA 30320-0970
RE: The tariff classification of binoculars and monoculars with cases from China
Dear Ms. Johnston:
In your letter dated July 11, 1997, on behalf of Simmons Outdoor Corporation, you requested a tariff classification ruling on binoculars and monoculars and fitted vinyl cases.
The items in question are model 1156, 8 x 21 compact binoculars; model 1130, 8 x 21 monoculars; and model 1107RAW, 10 x 50 wide angle all-purpose binoculars. The binoculars and monoculars will be imported in an unprinted cardboard box. The cardboard box will also hold the fitted vinyl cases for the binoculars and monoculars. The binoculars and monoculars will not be inside the vinyl case at the time of importation, but will be packaged in a cardboard box with the vinyl case. You have indicated that after importation the binoculars and monoculars will be repackaged into plastic clamshell packaging which will hold the binoculars or monoculars and the fitted cases.
The applicable subheading for the binoculars imported with fitted cases will be 9005.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for binoculars; other prism binoculars. The rate of duty will be free.
The applicable subheading for the monoculars imported with fitted cases will be 9005.80.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for optical telescopes; other. The rate of duty will be 8 percent ad valorem.
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 212-466-5685.
Sincerely,
Robert Swierupski
Chief, Metals and Machinery Branch
National Commodity
Specialist Division