CLA-2-90: RR: NC: 1:114
Mr. Christopher Cuddy
Mohawk Customs & Shipping (ROC) LLC
52 Marway Circle
Rochester, NY 14624
RE: The tariff classification of air rifles and air pistols mounts from China and Germany.
Dear Mr. Cuddy:
In your letter dated June 14, 2007, on behalf of Crosman Corporation you requested a tariff classification ruling.
In your letter you indicated that the mounts parts RGWM30M4, RGWM25L2 and RGPM2PA25M4 will be used primarily on air rifles, and also used on air pistols. In addition, you state that the mounts can hold various items, e.g. scopes, sights, flashlights. We consider the use of the mounts with flashlights as a secondary use.
The applicable subheading for the rifle and pistol mounts will be 9013.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of telescopic sights for rifles. The rate of duty will be 16 percent ad valorem. We note Headquarters Ruling HQ 959098, issued on July 30, 1996, concerning the tariff classification of mounts for telescopic sights.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division