CLA-2-90:OT:RR:NC:N2:212
Paula Connelly
Sandler Travis & Rosenberg PA
100 Trade Center, Suite 700 Woburn, MA 01801
RE: The tariff classification of smart binoculars from Austria
Dear Ms. Connelly:
In your letter dated November 22, 2023, you requested a tariff classification ruling on behalf of your client, Swarovski Optik North America.
The merchandise under consideration is identified as the AX Visio smart binoculars. The subject devices take the form and shape of a standard pair of binoculars complete with two eyepieces, internal prisms for magnification, and various focal and refractive adjustments. In addition, the smart binoculars incorporate a mode selection wheel as well as various buttons on the top allowing the user to select various available functions. These include the ability to take a photograph or video of the viewing subject, which can be stored locally or transmitted to the user’s smart device. The binoculars also incorporate bird and mammal identification software that will show the user the species of animal being viewed.
You further state that the subject smart binoculars will be imported with a battery, battery charger, charging cable, carrying bag, strap, lens/eyepiece covers, cleaning soap, and a cleaning brush. These items will all be packaged together at importation for sale to the end consumer. You suggest that this will meet the definition of a set for retail sale and should be classified according to the binoculars. Based upon the information provided, the goods are packaged together and will be used to meet a particular need. As such, we agree with your suggestion that the items involved are considered goods put up in sets for retail sale.
In your request, you suggest that the subject smart binoculars, as packaged above, are classified under subheading 9005.10.0040, Harmonized Tariff Schedule of the United States (HTSUS). As these devices, in our view, will be primarily used as binoculars and the additional functions are subsidiary to this use, we agree.
The applicable subheading for the AX Visio smart binoculars will be 9005.10.0040, HTSUS, which provides for “Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy; parts and accessories thereof: Binoculars: Other prism binoculars.” The general 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division