CLA-2-90:OT:RR:NC:N4:414
Ms. Marina A. Cormace-Olson
Nikon, Inc.
1300 Walt Whitman Road
Melville, NY 11747
RE: The tariff classification of binocular telescopes from Japan
Dear Ms. Cormace-Olson:
In your letter dated June 26, 2012 you requested a tariff classification ruling.
The item is porro-type binocular telescope model number 20x120III. The binocular telescope features 20 times magnification and has an objective with a diameter of 120 millimeters. It has an optional rigid fixed-pillar stand. The height of model 20x120III with the pillar stand and with the binocular tubes in a horizontal position is 440 millimeters. The binocular telescope is waterproof up to two meters (6.6 feet) for 10 minutes, filled with nitrogen gas, fog-free and dust resistant.
You suggested classification under 9005.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other binoculars, however, the binocular telescope is classified as a prism binocular under heading 9005, HTSUS.
The applicable subheading for the binocular telescope model number 20x120III will be 9005.10.0040, HTSUS, which provides for binoculars, other prism binoculars. 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