CLA-2-90:S:N:N3:114 807727
Ms. Christy A. Taylor
Neil B. MacNicol, CHB
19010 South Vermont Avenue
Gardena, CA 90248
RE: The tariff classification of telescopic sights from China.
Dear Ms. Taylor:
In your letter dated February 27, 1995, on behalf of the
Fairway Company, you requested a tariff classification ruling.
The telescopic sights are Models 410 and 410S Superscope
Target Finders and Model 457 Superscope Airgun Pistol Scope.
Models 410 and 410S are designed for use with Crosman air rifles
and have 4 power magnification. Model 457 is designed for use
with Crosman air pistols and by using the enclosed adaptor, can
be used as a rifle scope. Model 457 has 1.5 power magnification.
These scopes are for use with visible light.
The applicable subheading for the Superscope Target Finder
Models 410 and 410S and Superscope Airgun Pistol Scope Model 457
will be 9013.10.1000, Harmonized Tariff Schedule of the United
States (HTS), which provides for Telescopic sights for rifles:
Not designed for use with infrared light. The rate of duty will
be 19 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport