CLA-2-90:S:N:N3:114 812603
Mr. Arvind K. Suri
J. F. Moran Co., Inc.
475 Douglas Pike
Smithfield, Rhode Island 02917
RE: The tariff classification of telescopic sights for rifles
from Austria.
Dear Mr. Suri:
In your letter dated July 11, 1995, on behalf of Swarovski
Optic, you requested a tariff classification ruling.
The telescopic sight, model LRS, is referred to as the
"Laser Range Finding Scope". A feature of this scope is a
built-in laser rangefinder. When in operation, a display appears
through the eyepiece indicating the distance in yards to the
target. The scope operates on four AAA batteries. It has
variable magnification from 3X to 12X and an objective aperture
of 50 mm. This telescopic sight is for use in visible light.
The applicable subheading for the telescopic sight 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