CLA-2-95:RR:NC:2:224 R03846
Mr. Mark A. Jones
Carl Zeiss Optical
1 Zeiss Drive
Thornwood, NY 10594
RE: The tariff classification of an archery sighting device from Germany
Dear Mr. Jones:
In your letter dated May 1, 2006, you requested a tariff classification ruling.
You are requesting the tariff classification on a product that is described as The Zeiss Archery Z-Point sighting device. The device is a red-dot sight that is designed for use with an archery bow. The Z-Point unit is designed for mounting directly on the archery bow. Its dimensions are as follows: 1.75 inches in height, 1.42 inches in width, and 2.5 inches in length. The sighting device operates by both a mounted solar panel and a lithium battery. An illustrated product data page has been submitted, in lieu of a sample.
You state in your ruling request that you believe that the Z-Point Archery sighting device should be classified in 9015.10. However, Note 3 to Chapter 95 provides that “parts and accessories which are suitable for use solely or principally with articles of Chapter 95 are to be classified in Chapter 95.” The Archery Z-Point red-dot sight is used exclusively with archery equipment provided for in Chapter 95. Accordingly, 9015.10 which provides for range finders is not the correct classification. The proper classification will be as other archery equipment in Chapter 95.
The applicable subheading for the Z-Point Archery sighting device will be 9506.99.0530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: other: other: archery articles and equipment and parts and accessories thereof…other. The rate of duty will be free.
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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division