CLA-2-90:S:N:N3:114 884627
Ms. Sherry Poplarchik
UPS Customhouse Brokerage
6200 Lockheed Avenue
Anchorage, Alaska 99502
RE: The tariff classification of Telescopic Sights for Rifles from
Japan
Dear Ms. Poplarchik:
In your letter dated April 1, 1993, on behalf of Oakshore
Electronic Sights, Inc., you requested a tariff classification
ruling.
The telescopic sight is called the Micro DOT and is designed
to be attached to rifles. A sample of the Micro DOT 2 - 7X 32 was
furnished to this office. It has variable magnification from 2X
to 7X and an objective aperture of 32 mm. The telescopic sight
contains a reticle for sighting the target and a red dot aiming
point at the crosshairs which makes aiming in low light conditions
possible.
The applicable subheading for the Micro DOT Telescopic Sights
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 20
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