Rev. Rul. 57-280

Advice has been requested whether the retailers excise tax on jewelry and related items applies to the sales of toy `binoculars.'

Section 4001 of the Internal Revenue Code of 1954 imposes a tax on articles of jewelry and related items when sold at retail. Included in the enumeration of articles are marine glasses, field glasses, and binoculars.

It is held that binoculars are subject to the tax on jewelry and related items when sold at retail, regardless of the price or quality. However, though an article may be called `binoculars' and have the shape and form thereof, if it has little or no magnifying power or other utility but is manufactured and sold as a toy for the amusement of a child or for his use in play, it will not be deemed to be `binoculars' within the meaning of section 4001 of the Code.