The tariff classification of combination cup lid and monocular from China

NY J89888 November 18, 2003 CLA-2-90:RR:NC:MM:114 J89888 CATEGORY: Classification TARIFF NO.: 9005.80.40 Ms. Maurine Cecil Regional Vice President American Shipping Company Inc. 400 Oceangate Suite 1106 Long Beach, CA 90802 RE: The tariff classification of combination cup lid and monocular from China Dear Ms. Cecil: In your letter dated October 13, 2003, on behalf of Premium Works, you requested a tariff classification ruling on a combination cup lid and monocular from China. Two photos and a sample of the combination cup lid and monocular were submitted with the ruling request. You have identified the article for which you are requesting a ruling as a cup lid with a monocular that attaches to the lid. The combination article consists of a molded plastic cup lid and monocular. The first photo shows the male prong on the cup lid. The second photo shows the female receiving end on the monocular. You have indicated in your letter that this combination article will be sold to venues (such as stadiums) for promotional purposes. You have stated that a plastic drinking cup will be packaged separately and will be made in the United States. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRI) taken in order. The combination cup lid and monocular is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the combination cup lid and monocular will be classified according to GRI 3(c) that states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order among those which equally merit consideration.” Applying GRI 3(c), the article is classifiable under heading 9005 since it occurs last in numerical order of the two competing headings. Your sample is being returned as requested. The applicable subheading for the cup lid and monocular will be 9005.80.40, Harmonized Tariff Schedule of the United States (HTS), which provides for binoculars, monoculars, other optical telescopes; 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