CLA-2-93:RR:NC:2:224 M81332
Dennis Sanner
595 Holliday lane
Indianapolis, IN 46260
RE: The tariff classification of air rifles with telescopic sights from China.
Dear Mr. Sanner:
In your letter dated March 12, 2006, you requested a tariff classification ruling.
A sample provided with your request is a single-pump air rifle together with a telescopic sight packed in a retail carton.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). 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.
The HTSUS deals specifically with the classification of arms in chapter 93. Chapter 93 covers a wide variety of items such as military weapons, revolvers and pistols, firearms that operate by the firing of an explosive charge, air or gas guns, and munitions of war.
Telescopic sights for arms that are imported separately are specifically excluded from classification in Chapter 93 of the HTSUS. See Chapter 93, Legal Note 1(d). However, telescopic sights, when mounted on a firearm or air gun or entered with the gun on which they are designed to be mounted, are not covered by this exclusion and are classifiable in the provision covering the arms they are imported with.
The applicable subheading for air rifles with accompanying telescopic sights, as represented by the sample retail product carton, will be 9304.00.2000, HTSUS, which provides for “Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307: Pistols, rifles and other guns which eject missiles by release of compressed air or gas, or by the release of a spring mechanism or rubber held under tension: Rifles.” The rate of duty will be 3.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division