HS CODE 9005.10.0 Binoculars
HS Classification Reference Document
1. HS Code Structure Breakdown
The hierarchical classification of this HS code under the World Customs Organization (WCO) Harmonized System is as follows:
| Level | Code | Description |
| Section | XVIII | Optical, Photographic, Cinematographic, Measuring, Medical Instruments |
| Chapter | 90 | Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories |
| Heading | 9005 | Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy |
| Subheading | 9005.10 | Binoculars |
| Full Code | 9005.10.00 | Binoculars, prism or otherwise |
2. Overview
HS code 9005.10.00 classifies binoculars — optical instruments with two telescopes mounted side-by-side for magnified viewing with both eyes. These include prism binoculars, field glasses, opera glasses, and marine binoculars used across recreational, military, marine, and nature observation contexts.
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3. Examples of Goods Classified Under 9005.10.00
The following examples illustrate the types of goods classified under this HS code:
| Product / Item | Description |
| Porro Prism Binoculars | Standard binoculars using offset prism design; most common recreational type |
| Roof Prism Binoculars | Compact inline design; popular for birdwatching and hiking |
| Marine Binoculars | Waterproof, fog-proof binoculars with compass; used on ships |
| Night Vision Binoculars | Binoculars enhanced with infrared or light-amplification technology |
| Opera Glasses | Small, low-magnification binoculars for theatre and events |
| Military/Tactical Binoculars | Ruggedized binoculars for field military use |
| Astronomy Binoculars | Wide-aperture binoculars for stargazing |
| Zoom Binoculars | Variable magnification binoculars for versatile use |
4. Related HS Codes
The following HS codes are related to 9005.10.00 and may be relevant depending on the specific product characteristics:
| HS Code | Description |
| 9005.80.00 | Other telescopes; monoculars; other astronomical instruments |
| 9005.90.00 | Parts and accessories for binoculars and telescopes |
| 9004.10.00 | Sunglasses (optical eyewear, different chapter) |
| 9013.10.00 | Telescopic sights for arms; periscopes |
| 9002.11.00 | Objective lenses for cameras, projectors, binoculars |
| 8525.89.00 | Night vision cameras/imagers (electronic alternative) |
5. Key Classification Decision Table
Use the following table to determine whether goods should be classified under 9005.10.00 or an alternative code:
| Feature | 9005.10.00 Applies | Other Codes Apply |
| Instrument type | Binocular (two-eye) optical instrument | Monocular or single telescope → 9005.80 |
| Technology | Optical prism or lens-based magnification | Electronic/digital imaging → 8525.xx |
| Primary use | Observation, wildlife, marine, military, sports | Astronomical instruments → 9005.80 |
| Complete good | Complete binocular unit ready for use | Parts/accessories only → 9005.90 |
6. Duty & Trade Considerations
The following general trade and tariff considerations apply when importing or exporting goods under HS code 9005.10.00:
| Aspect | Detail |
| Chapter | Chapter 90 — Optical & Precision Instruments |
| WCO Section | Section XVIII |
| EAC/Uganda Tariff | Typically 0–25% CET depending on type/use |
| VAT (Uganda) | 18% VAT applicable on importation |
| Common Importers | Sports retailers, military suppliers, nature/wildlife outfitters, marine equipment dealers |
| Key Standards | EN ISO 14132 (binocular terminology), MIL-SPEC for military grade |
Document prepared for customs and trade classification reference purposes only.