The tariff classification of a combination viewer/binoculars and a glitter globe from China

NY H86800 January 29, 2002 CLA-2-90:RR:NC:MM:114 H86800 CATEGORY: Classification TARIFF NO.: 9013.80.9000; 9503.90.0080 Ms. Patty Kittel Customs Supervisor Target Customs Brokers, Inc. 1000 Nicollet Mall Minneapolis, Minnesota 55403 RE: The tariff classification of a combination viewer/binoculars and a glitter globe from China Dear Ms. Kittel: In your letter dated December 11, 2001, on behalf of Target Stores, you requested a tariff classification ruling on a combination viewer/binoculars and a glitter globe from China. A sample of each item was submitted with the ruling request. The submitted item number 34718 is identified as the Discovery Channel View-Master. The combination article consists of a 3D viewer and binoculars in a molded plastic housing. The View-Master measures approximately 6 inches in length, 6 inches in width and 2 ½ inches in height. The item can be used to view pictures on the View-Master reels or used as binoculars. The reels that can be viewed in this item are made in the United States. By turning the knob on the side of the viewer/binoculars, this item can be used as binoculars with 4 times magnification. The Discovery Channel View-Master has an adjustable focusing ring and a textile neck cord. This item comes with a storage case for the reels. 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 viewer/binoculars 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 viewer/binoculars 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 Discovery Channel View-Master is classifiable under heading 9013 since it occurs last in numerical order of the two competing headings. The submitted item number 21418 is identified as It’s A Girl Thing Glitter Globe. The item is a toy that consists of a balloon filled with glitter gooze on a plastic base. The glitter gooze is a gel substance that has plastic beads and glitter in it. Your samples are being returned as requested. The applicable subheading for the Discovery Channel View-Master will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical appliances and instruments, not specified or included elsewhere in this chapter; other. The rate of duty will be 4.5 percent ad valorem. The applicable subheading for It’s A Girl Thing Glitter Globe will be 9503.90.0080, HTS, which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof; other; other. 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 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division