CLA-2-90:RR:NC:MM:114 K86270

Ms. Lorianne Aldinger
Import Manager
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of Mariner’s Spyglass made in China

Dear Ms. Aldinger:

In your letter dated May 19, 2004, you requested a tariff classification ruling on a spyglass made in China. The spyglass was submitted with the ruling request.

The submitted item number 937377 is identified in your letter as Mariner’s Spyglass. The Mariner’s Spyglass is described as a solid brass spyglass with a wooden holder. The submitted brass spyglass has a brown piece of stitched material wrapped around the bottom portion. The Mariner’s Spyglass magnifies objects up to 12 times. The item is 13 inches in length when fully extended and collapses to 5½ inches in length. You have indicated that the item is an authentic reproduction of an antique Mariner’s spyglass. The Mariner’s Spyglass has 4 telescoping segments and an eyepiece that adjusts for clear focus. The intended use of this item is as a spyglass to view things in the distance. The spyglass is imported and sold with a wooden holder.

The applicable subheading for the Mariner’s Spyglass 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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division