CLA-2 CO:R:C:G 086740 AJS
Mr. Arcelio V. Gerardo
Import Supervisor
Tasco Sales, Inc.
7600 Northwest 26 Street
Miami, Florida 33122-1494
RE: Telescopic Sights for Arms Other Than Rifles
Dear Mr. Gerardo
Your letter of February 15, 1990, requesting a tariff
classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), has been referred to this
office for reply.
FACTS:
The articles in question consist of three models of
telescopic sights. One model is used with shotguns, another with
pistols and a third with airguns. All three scopes are for use
with visible light as opposed to infrared light.
ISSUE:
Whether the telescopic sights in question are classifiable
within subheading 9013.10.10, HTSUSA, which provides for
telescopic sights for rifles not designed for use with infrared
light; or within subheading 9013.10.40, HTSUSA, which provides
for other telescopic sights for fitting to arms.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 provides
that classification is determined first in accordance with the
terms of the headings of the tariff and any relative section or
chapter notes.
-2-
The HTSUSA deals specifically with the classification of
arms in chapter 93. However, telescopic sights for arms imported
separately are specifically excluded from this chapter. Chapter
93, Note 1(d). The sights at issue are to be imported separately
and therefore are covered by this exclusion. Chapter 93 covers a
wide variety of items such as military weapons, revolvers and
pistols, firearms which operate by the firing of an explosive
charge, air or gas guns, munitions of war, and swords. The
structure of this chapter indicates that the term "arms" was
intended to include a wide variety of weapons.
Subheading 9013.10, HTSUSA, provides for telescopic sights
for fitting to arms. More specifically, subheading 9013.10.10
provides for telescopic sights for rifles. A rifle is described
as "[a] firearm with a rifled bore designed to be fired from the
shoulder. Webster's II New Riverside University Dictionary
(Unabridged ed. 1984). This description indicates that a rifle
is a specific type of arm. The sights in question are designed
for fitting to shotguns, pistols and airguns. These arms are not
rifles. Accordingly, the sights at issue are not described by
the terms of this subheading and cannot be classified therein.
In HQ 063818 (August 5, 1980), Customs addressed the
classification of archery, pistol, and air rifle telescopic
sights under the Tariff Schedules of the United States (TSUS).
We ruled that these articles were classifiable within item
708.56, TSUS, as telescopic sights for rifles. The competing
provision in that instance was item 708.58, TSUS, which provided
for other refracting or reflecting telescopes. While this ruling
is not binding under the HTSUSA, Congress has indicated that
earlier tariff rulings must not be disregarded in applying the
HTSUSA. The conference report to the Omnibus Trade Bill of 1988
states that "on a case-by-case basis prior decisions should be
considered instructive in interpreting the HTS[USA], particularly
where the nomenclature previously interpreted in those decisions
remain unchanged and no dissimilar interpretation is required by
the text of the HTS[USA]." H. Rep. No. 100-576, 100th Cong., 2D
Sess. 548 (1988) at 550, reprinted in 1988 U.S. CODE CONG. &
ADMIN. NEWS 1581-83. However, the circumstances required in the
conference report do not exist in this case. Both the
nomenclature has changed and a dissimilar interpretation from HQ
063818 is now required by the text of the HTSUSA. The competing
provision in this case is other telescopic sights for fitting to
arms and not other telescopes. In addition, the distinction made
between arms in the superior subheading 9013.10 and rifles in
subheading 9013.10.10 requires a dissimilar interpretation from
that stated under the TSUS. Therefore, we do not consider the
conclusion reached in HQ 063818 instructive in interpreting
subheading 9013.10.
-3-
Subheading 9013.10.40, HTSUSA, provides for other telescopic
sights for fitting to arms. The telescopic sights in question
are for fitting to shotguns, pistols and airguns. Based on the
discussion of arms stated previously, these articles are in fact
arms and not rifles. Accordingly, they are accurately described
by the terms of this subheading and classifiable therein.
A tariff classification controlled by use is to be
determined by the principal use of the article within the United
States. Additional U.S. Rule of Interpretation 1(a). Therefore,
telescopic sights which can be used for fitting to rifles as well
as other arms are classifiable within the telescopic sight
subheading (i.e., rifle or arms) which provides for the arm with
which the telescopic sight will be principally used.
HOLDING:
The telescopic sights in question are classifiable within
subheading 9013.10.40, HTSUSA, which provides for other tele-
scopic sights for fitting to arms dutiable at the rate of 8
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Ruling Division