CLA-2-90:S:N:N3:114 810486
Mr. R. H. Oates
723 W. 69th Ave.
Vancouver, B.C.
Canada V6P 2W2
RE: The tariff classification and status under the North
American Free Trade Agreement (NAFTA), of telescopic sights
from Canada; Article 509
Dear Mr. Oates:
In your letter dated May 2, 1995, you requested a ruling on
the status of telescopic sights from Canada under the NAFTA. You
indicated in your letter that all of the materials and components
of the telescopic sight originate in Canada or the United States
with the exception of four glass lenses which originate in
Taiwan.
The applicable tariff provision for the telescopic will be
9013.10.1000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for telescopic sights for
rifles: not designed for use with infrared light. The general
rate of duty will be 19 percent ad valorem.
Each of the non-originating materials used to make the
telescopic sight has satisfied the changes in tariff
classification required under HTSUSA General Note 12(t)/Chapter
90. The telescopic sight will be entitled to a 6 percent ad
valorem rate of duty under the NAFTA upon compliance with all
applicable laws, regulations, and agreements.
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.
This ruling letter is binding only as to the party to whom
it is issued and may be relied on only by that party.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport