

Food and Drug Administration, Division of Regulatory Guidance, 10903 New Hampshire Ave., Silver Springs, MD 20993-0002. For your information, questions regarding the FDA requirements for lasers may be addressed to the U. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at. Duty rates are provided for your convenience and are subject to change. Please note that this temporary reduction in duty is set to expire on December 31, 2012. If the Z8, Z10 and Z12 telescopes meet the terms of this subheading, the telescopes would be classified under subheading 9902.13.86, HTSUS. Subheading 9902.13.86, HTSUS, provides for refracting telescopes with 60 mm or smaller objective lenses and reflecting telescopes with 76 mm or smaller mirrors, and parts and accessories thereof (provided for in subheading 9005.80.40 or 9005.90.80). Heading 9902, HTSUS, deals with a wide variety of goods that have temporary reductions in their rates of duty by virtue of legislative action. The rate of duty will be 8 percent ad valorem. The applicable subheading for the ZHUE023 Zhumell Z8, ZHUE024 Zhumell Z10 and the ZHUE025 Zhumell Z12 Dobsonian Reflector Telescopes will be 90, HTSUS, which provides other instruments, optical telescopes, other. Noting General Rule of Interpretation 3 (b), of the Harmonized Tariff Schedule of the United States, (HTSUS), the essential character of each of the sets is imparted by the telescope. Assuming that the telescope, the eyepieces and the laser collimator are, at the time of importation, packed together for retail sale, we would consider the Z8, Z10 and Z12 to be a set for tariff purposes. The Z12 telescope features a 12-inch aperture and two included eyepieces, 32mm and 9mm, a Dobsonian stand and a laser collimator. The Z10 telescope features a 10-inch aperture, and has two included eyepieces, 32mm and 9mm, a Dobsonian stand and a laser collimator. The Z8 telescope features an 8-inch aperture to capture light and has two included eyepieces, a 2-inch format 30mm eyepiece and a 1.25 inch format 9mm eyepiece, a Dobsonian stand and a laser collimator. You state that the telescope and the laser collimator are shipped in the same box.

The telescopes are sold with a laser collimator, which is used to ensure rapid, accurate optical alignment of the telescope. The articles are the ZHUE023 Zhumell Z8 (Z8), the ZHUE024 Zhumell Z10 (Z10) and the ZHUE025 Zhumell Z12 (Z12) Dobsonian Reflector Telescopes. Friend: In your letter dated Septemyou requested a tariff classification ruling. RE: The tariff classification of telescopes packaged with laser collimators Dear Ms. Laura Friend Hayneedle 9394 West Dodge Road Ste 300 Omaha, NE 68114
