CLA-2-90:OT:RR:NC:N1:405
Michael Hipps
Independent Imports, Inc.
110 Thompson Street
Vidalia, GA 30474
RE: The tariff classification of golf rangefinders from China
Dear Mr. Hipps:
In your letter dated December 18, 2015, you requested a tariff classification ruling.
The products under consideration are described as golf rangefinders. Although you state that the primary purpose of the rangefinders is to determine the distance to targets on a golf course, they can also be used for hunting and surveying. These battery operated handheld devices are comprised of a laser rangefinder and a monocular that is used to target the chosen object and include a carrying strap and an instruction manual. Once the object is in view, the power button is pressed, and the laser measures the distance to the target. The distance is then displayed on the unit. Based on the information provided, this office finds that the subject measuring devices are composite goods the essential character of which is imparted by the rangefinder.
The applicable subheading for the golf rangefinders will be 9015.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders; parts and accessories thereof: 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 April Cutuli at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division