CLA-2-90:OT:RR:E:NC:1:114

Mr. Mark Jones
Carl Zeiss Inc.
1 Zeiss Drive
Thornwood, NY 10594

RE: The tariff classification of rangefinder monoculars and binoculars from Germany

Dear Mr. Jones:

In your letter dated March 9, 2009, you requested a tariff classification ruling.

The Victory RF rangefinder binoculars and the Victory PRF rangefinder monoculars are binoculars and monoculars combined with the function of a laser rangefinder and Ballistic Information System (BIS). The Victory RF rangefinder binocular and the Victory PRF rangefinder monocular are powered by a 123A lithium battery. The rangefinders have a measuring range of 10 to 1300 yards. The Victory RF binocular is available in 8-power and 10-power magnification. The Victory PRF monocular is available in 8-power magnification. They have an accuracy levels of plus/minus 1 yard up to 600 yards, and plus/minus 0.5 percent over 600 yards. The BIS is an integrated electronic ballistic calculator. The laser rangefinder combined with the ballistic calculator improves accuracy for hunters.

You have stated that both the Victory RF binocular and the Victory PRF monocular will be marketed as rangefinders. It is the opinion of this office that the essential character of the rangefinders binocular and monocular is imparted by the rangefinder.

The applicable subheading for the Victory RF rangefinder binocular and the Victory PRF rangefinder monocular will be 9015.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for rangefinders: electrical. The 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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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