CLA-2-90:OT:RR:NC:N4:414
Ms. Karia Herrera
R.L. Jones Customhouse Brokers
8830 Siempre Viva Road
Suite 100
San Diego, CA 92154
RE: The tariff classification of a telescope and accessories from Mexico
Dear Ms. Herrera:
In your letter dated December 6, 2010, on behalf of Meade Instruments Corporation, you requested a tariff classification ruling on a telescope and accessories.
The telescope is the Meade Telescope Model LX90-ACF. The LX90-ACF is a family of reflecting telescopes in 8 inch, 10 inch and 12 inch sizes. The telescope is equipped with various accessories including the autostar controller, the eyepiece, a battery compartment (batteries are not included) and the tripod.
The telescope will be manufactured, packaged and shipped from Meade’s factory in Mexico. The goods will be packaged in two different boxes due to the delicateness of the telescope and due to the dimensions of the final package, if packed together in one box. One box will contain the telescope, the autostar controller, the eyepiece and the battery compartment. The other box will contain the tripod. The telescope and the tripod have separate part number identifications. However, the LX90-ACF consists of the telescope, autostar controller, the eyepiece, the battery compartment and the tripod and it is sold at retail at one price which includes all of those items. The telescope and the tripod are packaged in cardboard cartons and will be delivered to the final consumer in the condition presented and do not undergo any other repackaging operation in the United States.
The autostar controller is a computer controller. It has a master processor that communicates with two slave processors embedded in the motor drivers (PCB drivers) of the base. The controller is paired to the telescope and with its software can automatically drive the telescope to over 30,000 celestial objects. It also provides tracking to celestial bodies by driving the motors to maintain the celestial object in the center of the eyepiece, compensating for the earth’s rotation. You indicate that the telescope can be used to observe distant objects without the autostar controller, but there would be no tracking and all the movements of the telescope would have to be made by disengaging the clutch and manually rotating to position. It would not be practical to try to manually direct the telescope to celestial objects.
You state that the tripod for the LX90-ACF is unique to this model of telescope and is not functional with any other type of telescope. The tripod is designed for the purpose of holding the LX90-ACF. The threaded insert for mounting the telescope is not an industry standard for any other telescope or for any type of photographic equipment. Also, the tripod is not sold separately to retail customers, except for the sole purpose of replacement of the original tripod.
You have requested a determination as to whether the telescopes with accessories, including the tripod, are classified as a set or classified as individual components.
General Rule of Interpretation 3 of the Harmonized Tariff Schedule of the United States, concerns the classification of composite goods and goods put up in sets for retail sale. Rule 3 (b) (VII) states that in the case of composite goods and goods put up in sets for retail sale, the goods are to be classified as if they consisted of the material or component which gives them their essential character. Rule 3 (b) (VIII) states that the factor which determines essential character will vary as between different kinds of goods. It may, for example, 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.
Rule 3 (b) (X) states that for the purposes of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which (a) consist of at least two articles which are classifiable in different headings, (b) consist of products or articles 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 LX90-ACF telescope with accessories is considered to be “goods put up in sets for retail sale” for purposes of classification in the HTSUS. The component which gives the LX90-ACF its essential character is the telescope.
The applicable subheading for the Meade Model LX90-ACF Telescope with accessories, including the tripod, will be 9005.80.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for binoculars, monoculars, other telescopes, and mountings therefore; other instruments, optical telescopes. The rate of duty will be 8 percent ad valorem.
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