CLA-2-90:S:N:N3:114 887438

Mr. Kenneth R. Paley
Sharretts, Paley, Carter and Blauvelt, P.C.
67 Broad Street
Mew York, N. Y. 10004

RE: The tariff classification of Sight 'n Sound Binoculars from China

Dear Mr. Paley:

In your letter dated June 16, 1993, on behalf of A & A International, you requested a tariff classification ruling. The Sight 'n Sound Binoculars, Catalog No. 60-2524, are composed of plastic and have three power magnification. Incorporated in the housing of the binoculars is an extendable microphone. A pair of foam-padded stereo earphones are permanently attached to the binoculars. Two "AA" batteries provide the power for the microphone; the batteries are not included.

The applicable subheading for the Sight 'n Sound Binoculars will be 9005.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for binoculars, other. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport