The tariff classification of Binoculars, Shovel and Handle from China

NY 892367 January 31, 1994 CLA-2-90:S:N:N3:114 892367 CATEGORY: Classification TARIFF NO.: 9005.10.0080, 9503.90.6000, 3926.90.2500 Mr. Jerrold E. Anderson Katten Muchin & Zavis 525 West Monroe Street Suite 1600 Chicago, Illinois 60661-3693 RE: The tariff classification of Binoculars, Shovel and Handle from China Dear Mr. Anderson: In your letter dated November 11, 1993, on behalf of M-B Sales of Westmont, Illinois, you requested a tariff classification ruling. The binoculars, which are a globe-shaped device with a hinge, are composed of plastic and contain plastic lenses. The shovel and the handle are also composed of plastic. According to your letter, the binoculars, the shovel, and the handle will be packaged together with a domestically manufactured tray and will be sold in a fast food restaurant marketing promotion. The applicable subheading for the 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. The applicable subheading for the shovel will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys, other. The rate of duty will be 6.8 percent ad valorem. The applicable subheading for the handle will be 3926.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for handles and knobs of plastics. The rate of duty will be 6.5 percent ad valorem. 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