CLA-2-90:RR:NC:MM:114 L88269

Ms. Jane Johnson
Scarbrough International, Ltd.
10841 Ambassador Drive
Kansas City, MO 64153

RE: The tariff classification of spotting scope, tripod, cleaning cloth and carrying case from China

Dear Ms. Johnson:

In your letter dated October 1, 2005, on behalf of Bushnell Corporation, you requested a tariff classification ruling. Samples of the spotting scope, tripod, cleaning cloth and carrying case were submitted with your ruling request and are being returned as requested.

Item number 78-1836 consists of a spotting scope, tabletop tripod, textile cleaning cloth and hard-sided carrying case. The spotting scope is a telescope with a power of 18-36 x 50mm. The instruction manual advises the user to attach the tripod with the provided screw to the tripod mount hole located on the base of the spotting scope. The spotting scope features a rotating magnification ring to change power and an adjustable focus ring to sharpen the image. The spotting scope, tripod and cleaning cloth are packed in a fitted carrying case ready for retail sale. The spotting scope is used in outdoor activities to view items from a distance.

The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.

GRI 3(b) covers goods put up in sets for retail sale. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.

The subject articles, in our opinion, meet the criteria for sets as the terms are defined. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The spotting scope imparts the essential character of the set. Accordingly, the set is classified under heading 9005, HTS, which is the heading that applies to the spotting scope.

The applicable subheading for the spotting scope, tripod, cleaning cloth and carrying case will be 9005.80.4040, 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