CLA-2-90:RR:NC:MM:114 H80657
Ms. Fauzia B. Lyn
Traffic Manager
Tasco Sales, Inc.
2889 Commerce Parkway
Miramar, Florida 33025
RE: The tariff classification of combination radio and binocular from China
Dear Ms. Lyn:
In your letter dated April 12, 2001, you requested a tariff classification ruling on a combination radio and binocular from China. A sample of the Radio Binocular was submitted with the ruling request.
The submitted item number 821RAD is identified as the Tasco play by play Radio Binocular. The combination article consists of a radio and binocular in a silver colored molded plastic housing. The Radio Binocular measures approximately 4 3/4 inches in length, 4 inches in width and 2 inches in height. The binocular is an 8 x 21mm foldable compact prism binocular. The binocular features an adjustable focusing ring, neck strap and silver colored molded plastic housing. The radio is located inside of the plastic housing. The radio requires two AAA batteries to operate. The opening for changing the batteries is located on the top left of the plastic housing. The volume control dial which is also an on/off dial, tuning control dial to select a radio station, band selection switch to select AM/FM, and earphone jack are visible on the right side of the housing. You have stated in your letter that the Radio Binocular will be imported with the case, neck strap and earphones.
The Radio Binocular will be imported with the fitted carrying case in the same shipment. The name “Tasco” is printed in silver lettering on the top flap of the black case. The words “play by play” and “Radio Binocular” are printed below the name “Tasco”. The Radio Binocular will be packed in the fitted carrying case and imported in a cardboard box ready for retail sale. The name “Tasco” is printed in gold lettering on each side of the black cardboard box.
Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRIs) taken in order. The combination radio and binocular is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the combination radio and binocular will be classified according to General Rule of Interpretation 3(c) which states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration”. Applying GRI 3(c), the merchandise is classifiable under heading 9005 since it occurs last in numerical order of the two competing headings.
Your sample is being returned as requested.
The applicable subheading for the Radio Binocular 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.
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