CLA-2-90:RR:NC:MM:114 C88325

Mr. Robert Hornyan

Arizona Customs Brokers

2602 South 24th Street

Suite 101

Phoenix, Arizona 85034

RE: The tariff classification of rifle scope mounts and scope rings from China

Dear Mr. Hornyan:

In your letter dated May 20, 1998, on behalf of Central Pacific Industries, Inc., you requested a tariff classification ruling.

The items are rifle scope mounts and scope rings. The M1C mount is used on the M1 carbine. The flatop mount is used on the AR15 rifles. The Daewoo Mount, DR200, attaches to the existing screws on various rifles. The other mounts are the SKS mount and the FN receiver mount. There are various one inch diameter rings. These scope mounts and scope rings are composed of steel.

The applicable subheading for the scope mounts and rings will be 9013.90.20, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of telescopic sights for rifles. The rate of duty will be 16.8 percent ad valorem.

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 Barbara Kiefer at 212-466-5685.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division