CLA-2-90:RR:NC:MM:114 G84696
Mr. Stephen R. Gibbons
Sources International
1901 E. Lambert Road, Suite 207
La Habra, CA 90631
RE: The tariff classification of Scope Guard made in Taiwan
Dear Mr. Gibbons:
In your letter dated November 14, 2000, you requested a tariff classification ruling on a Scope Guard made in Taiwan. A sample of the Scope Guard was submitted with your ruling request.
The submitted sample is identified in your letter as a Scope Guard. The Scope Guard is designed to protect the optical lenses of a telescopic rifle sight from impact/scratch damage. The sample is composed of 85 percent neoprene rubber, 10 percent nylon and 5 percent miscellaneous. The Scope Guard is fully adjustable via the attached hook and loop fastener, so that it can accommodate scope sights of various lengths.
The applicable subheading for the Scope Guard 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 percent ad valorem and remains unchanged in 2001.
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 212-637-7058.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division