CLA-2-90:RR:NC:MM:114 G88990
Mr. John deBoer
Wal*Mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-8023
RE: The tariff classification of binoculars, telescope, camera, compass, watch, watch strap and flashlight from China
Dear Mr. deBoer:
In your letter dated March 19, 2001, on behalf of Wal*Mart Stores, Inc., you requested a tariff classification ruling. Samples of the binoculars, telescope, camera, compass, watch, watch strap and flashlight were submitted with the ruling request.
The submitted sample number 99668 is described in your letter as the Kid Connection Explore Set. The Kid Connection Explore Set consists of binoculars, telescope, camera, directional compass, wrist watch with a plastic watch strap, and flashlight. The foldable compact plastic binoculars have an adjustable focusing ring and a textile cord. The plastic telescope is focussed by pushing and pulling on the eyepiece until the image is clear. The telescope extends to approximately 11 inches in length. The camera is a focus-free 35 mm compact camera. The directional compass features a foldable compact case. A small circular magnifier is attached to the plastic case by means of a swivel hinge that enables the magnifier to be folded over the compass. The watch is a digital wrist watch containing a battery-operated electronic watch movement with a liquid crystal display (LCD) in a round plastic case with a plastic watch strap. The flashlight is a portable plastic battery-operated flashlight measuring approximately 6 ¼ inches in length. The batteries are not included. The items are packaged together in a window display cardboard box ready for retail sale. The words “kid connection” are printed above the window display. The words “Explore the Planet” are printed below the window display. The Kid Connection Explore Set is imported from China. For tariff classification purposes the items are not considered to be a set and will be classified accordingly.
The Kid Connection Explore Set is a single retail package containing items that are classifiable under more than two separate headings or subheadings of the tariff. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale”. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The items packaged together in the window display cardboard box ready for retail sale fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) above. The retail package submitted with the ruling does not consist of products put up together to meet a particular need or carry out a common specific activity. Having failed as a set in accordance with GRI 3(b), the items in the retail package must be classified separately.
Your samples are being returned as requested.
The applicable subheading for the binoculars will be 9005.10.0080, Harmonized Tariff Schedule of the United States (HTS), 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 telescope will be 9005.80.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other instruments; optical telescopes; other. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the camera will be 9006.53.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for photographic (other than cinematographic) cameras; other cameras; other, for roll film of a width of 35 mm; other; other. The rate of duty will be free.
The applicable subheading for the compass will be 9014.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for direction finding compasses; optical instruments. The general rate of duty will be 4 percent ad valorem.
The applicable subheading for the wrist watch will be 9102.12.80, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101; wrist watches, electrically operated, whether or not incorporating a stop watch facility; with opto-electronic display only; other. The rate of duty will be free.
The applicable subheading for the plastic watch strap will be 9102.12.40, Harmonized Tariff Schedule of the United States (HTS), which provides for straps, bands or bracelets entered with watches of subheading 9102.12.80 and classifiable therewith pursuant to additional U.S. note 2 to this chapter; all the foregoing whether or not attached to such watches at the time of entry; 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 (HTS), 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.
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 212-637-7058.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division