884790 88 Ruling Active

The tariff classification of Telescopic Sights from China

Issued May 25, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9013.10.1000

Headings: 9013

Product description

The telescopic sights are Models 410 and 410S Superscope Targetfinders. Both are designed for use with Crosman air rifles and have 4X magnification. These scopes are for use with visible light.

CBP rationale

The applicable subheading for the Superscope Targetfinders Models 410 and 410S 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.

Full text

NY 884790 May 25, 1993 CLA-2-90:S:N:N3:114 884790 CATEGORY: Classification TARIFF NO.: 9013.10.1000 Ms. Cecilia Castellanos Withrow Zerwekh & Co. 1241 Watson Center Rd. Carson, CA 90745 RE: The tariff classification of Telescopic Sights from China Dear Ms. Castellanos: In your letter dated April 6, 1993, on behalf of the Fairway Company, you requested a tariff classification ruling. The telescopic sights are Models 410 and 410S Superscope Targetfinders. Both are designed for use with Crosman air rifles and have 4X magnification. These scopes are for use with visible light. The applicable subheading for the Superscope Targetfinders Models 410 and 410S 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 

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