CLA-2 CO:R:C:G 087590 AJS
Mr. Arcello V. Gerardo
Tasco Sales, Inc.
7600 Northwest 26 Street
Miami, Florida 33122-1494
RE: Reconsideration of NY 850245; telescopic sight for rifles and
airguns; 9013.10; 9013.10.10; 9013.10.40; 9304.00.
Dear Mr. Gerardo:
Your letter of July 12, 1990, requesting reconsideration of
New York Ruling 850245 (03/21/90) has been forwarded to this
office for reply.
FACTS:
The article in question is the Rimfire series telescopic
sight, model RF4x15. It is designed to be used with .22 caliber
rifles and airguns for target shooting or small game hunting.
The sight is also not designed for use with infrared light.
ISSUE:
Whether the telescopic sight at issue is properly classified
within subheading 9013.10.10, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for telescopic
sights for rifles which are not designed for use with infrared
light; or classifiable within subheading 9013.10.40, HTSUSA,
which provides for other telescopic sights for fitting to arms.
LAW AND ANALYSIS:
Subheading 9013.10.10, HTSUSA, provides for telescopic
sights for rifles. The telescopic sight at issue is designed
for use with .22 caliber rifles and air guns. It is not designed
-2-
for use with infrared light. Literature submitted with the
telescopic sight refers to it as a "riflescope". Subheading
9013.10.10, HTSUSA, provides for telescopic sights for rifles
that are not designed for use with infrared light. The sight in
question satisfies the terms of this subheading and is
classifiable therein.
The importer claims that the sights are primarily used with
airguns, and thereby classifiable within subheading 9013.10.40,
HTSUSA. Even if this claim is true, and we are not satisfied
that sufficient evidence has been submitted to substantiate the
claim, the sight would still not be classifiable under subheading
9013.10.40. We note that air guns are rifles and are provided
for as such within subheading 9304.00.20, HTSUSA. Thus, this
claim regarding the sights primary use is not determinative. We
must affirm New York's classification of the sights at issue
within subheading 9013.10.10, HTSUSA, as telescopic sights for
rifles.
HOLDING:
The telescopic sight at issue is properly classifiable
within subheading 9013.10.10, HTSUSA, which provides for
telescopic sights for rifles which are not designed for use with
infrared light, currently dutiable at the rate of 20 percent ad
valorem. New York Ruling 850245 (03/21/90) is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division