CLA-2-90:OT:RR:NC:N4:414
Mr. Arvind K. Suri
JF Moran Co.
475 Douglas Pike
Smithfield, RI 02917
RE: The tariff classification of the Laser Guide from Austria
Dear Mr. Suri:
In your letter dated June 26, 2012 you requested a tariff classification ruling on behalf of Swarovski Optik.
The Laser Guide 8x30 is Swarovski Optik North America’s item number 70002 and Swarovski Optik Austria’s item number RF-1F1E26-0. The Laser Guide 8x30 is a monocular rangefinder designed to be used for hunting, shooting, birding, and other activities that require an accurate distance reading. The monocular rangefinder combines the high quality optics of the monocular with the accurate measurement capability of the laser rangefinder. It provides eight times magnification, has a 30 mm objective lens, and is waterproof to four meters. The Laser Guide 8x30 includes the monocular rangefinder, a CR 2 battery, an eyepiece lens cover, a holster and a carrying strap.
The Laser Guide 8x30 is a composite good which is classifiable under two headings in the Harmonized Tariff Schedule of the United States (HTSUS). Heading 9005, HTSUS, provides for monoculars and heading 9015, HTSUS, provides for rangefinders. 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 Laser Guide 8x30 is imparted by the rangefinder.
The applicable subheading for the Laser Guide 8x30 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