The tariff classification of night vision binoculars

N259354 December 5, 2014 CLA-2-:90:OT:RR:NC:N4:414 Category: Classification Tariff NO.: 9005.10.0080 Mr. Gary Jones Director, Customs/Traffic L-3 Communications Corporation 1215 S. Clark Street Suite 1002 Arlington, VA 22202 RE: The tariff classification of night vision binoculars Dear Mr. Jones: In your letter dated November 18, 2014 you request a tariff classification ruling on night vision binoculars. Model M953 is a rugged, compact, lightweight night vision binocular that has a twin-tube design utilizing Generation III night vision technology. The binocular can be handheld or mounted on a helmet. It incorporates an infrared LED lamp which provides short range illumination for activities such as reading maps in the dark. The night vision binoculars provide no magnification. The primary components are two image intensifier tubes. There is no prism incorporated in the model M953. The purpose of the binoculars is for night vision for target acquisition, surveillance, and security activities. The applicable subheading for the M953 night vision binocular will be 9005.10.0080 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for Binoculars, monoculars, other optical telescopes and mountings therefor; 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division