N011779 N0 Ruling Active

The tariff classification of binoculars from China

Issued May 31, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9005.10.0080

Headings: 9005

Product description

The “eagle eyes” binoculars are 2.25 inches by 5 inches by 6.125 inches, with six power magnification. The binoculars are made of 100 percent plastic. The binoculars include a focus, which can be adjusted and opened to spread for eye adjustability down the centerline, and a lanyard that breaks-apart at the green connection point on the lanyard. You have indicated in your letter that the binoculars will be marketed as toys. The National Import Specialist for toys has stated that the “eagle eyes” binoculars are not toys of heading 9503, but functional binoculars with novelty housing.

CBP rationale

The applicable subheading for the “eagle eyes” binoculars will be 9005.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for binoculars; other.

Full text

N011779 May 31, 2007 CLA-2-90: RR: NC: 1:114 CATEGORY: Classification TARIFF NO.: 9005.10.0080 Ms. Wendy Sudsinsunthorn Summit Products, LLC 7299 Gadsden Hwy Trussville, AL 35173 RE: The tariff classification of binoculars from China Dear Ms. Sudsinsunthorn: In your letter dated May 22, 2007, you requested a tariff classification ruling. The “eagle eyes” binoculars are 2.25 inches by 5 inches by 6.125 inches, with six power magnification. The binoculars are made of 100 percent plastic. The binoculars include a focus, which can be adjusted and opened to spread for eye adjustability down the centerline, and a lanyard that breaks-apart at the green connection point on the lanyard. You have indicated in your letter that the binoculars will be marketed as toys. The National Import Specialist for toys has stated that the “eagle eyes” binoculars are not toys of heading 9503, but functional binoculars with novelty housing. The applicable subheading for the “eagle eyes” binoculars will be 9005.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for binoculars; other. 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

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