N217148 N2 Ruling Active

The tariff classification of EL Range Laser Rangefinder Binoculars from Austria

Issued June 6, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9015.10.4000

Headings: 9015

GRI rules applied: GRI 3

Product description

The product is the EL Range combination laser rangefinder and binoculars. There are two models, the EL Range 8 x 42 and the EL Range 10 x 42. The EL Range 8 x 42 is Swarovski Optik North America’s item number 70008 and Swarovski Optik Austria’s item number RF-1R3L26-0. The EL Range 10 x 42 is Swarovski Optik North America’s item number 70010 and Swarovski Optik Austria’s item number RF-1H3L26-0. The EL Range is powered by a CR 2 battery. The EL Range is used by hunters who use the binoculars to scan the area to locate animals and use the laser rangefinder to determine how far away the animal is located. The single device combines quality optics with precise measuring. The EL Range is a composite good which is classifiable under two subheadings in the Harmonized Tariff Schedule of the United States (HTSUS). General Rule of Interpretation 3 (b) of the HTSUS directs us to classify composite goods as if they consisted of the material or component which gives them their essential character. It is the opinion of this office that the essential character of the EL Range is imparted by the rangefinder.

CBP rationale

The applicable subheading for the EL Range 8 x 42 and the EL Range 10 x 42 will be 9015.10.4000, HTSUS, which provides for rangefinders: electrical.

Full text

N217148 June 6, 2012 CLA-2-90:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 9015.10.4000 Mr. Arvind K. Suri JF Moran Co. 475 Douglas Pike Smithfield, RI 02917 RE: The tariff classification of EL Range Laser Rangefinder Binoculars from Austria Dear Mr. Suri: In your letter dated May 3, 2012 you requested a tariff classification ruling on behalf of Swarovski Optik. The product is the EL Range combination laser rangefinder and binoculars. There are two models, the EL Range 8 x 42 and the EL Range 10 x 42. The EL Range 8 x 42 is Swarovski Optik North America’s item number 70008 and Swarovski Optik Austria’s item number RF-1R3L26-0. The EL Range 10 x 42 is Swarovski Optik North America’s item number 70010 and Swarovski Optik Austria’s item number RF-1H3L26-0. The EL Range is powered by a CR 2 battery. The EL Range is used by hunters who use the binoculars to scan the area to locate animals and use the laser rangefinder to determine how far away the animal is located. The single device combines quality optics with precise measuring. The EL Range is a composite good which is classifiable under two subheadings in the Harmonized Tariff Schedule of the United States (HTSUS). General Rule of Interpretation 3 (b) of the HTSUS directs us to classify composite goods as if they consisted of the material or component which gives them their essential character. It is the opinion of this office that the essential character of the EL Range is imparted by the rangefinder. The applicable subheading for the EL Range 8 x 42 and the EL Range 10 x 42 will be 9015.10.4000, HTSUS, which provides for rangefinders: electrical. 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, Thomas J. Russo Director National Commodity Specialist Division

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