CLA-2-90:RR:NC:MM:114 J84135

Ms. Jeannine Greener
Import Specialist
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of telescope made in India

Dear Ms. Greener:

In your letter dated April 30, 2003, you requested a tariff classification ruling on a telescope made in India. The telescope was submitted with the ruling request.

The submitted item number 022-0805 is described in your letter as a decorative telescope in a wooden box. The submitted telescope is made of brass and has a leather wrapped end section at the bottom of the scope. The telescope has 1.5 power magnification and the telescope tube measures approximately 6 inches in length. The telescope is imported and sold inside of the wooden box that is lined in felt.

The sample is being returned as requested.

The applicable subheading for the telescope in a wooden box will be 9005.80.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other instruments; optical telescopes; other. The rate of duty will be 8 percent ad valorem.

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.


Robert B. Swierupski
National Commodity
Specialist Division