The tariff classification of telescopic sights from Korea

NY L89879 February 3, 2006 CLA-2-90:RR:NC:MM:114 L89879 CATEGORY: Classification TARIFF NO.: 9013.10.40; 9013.10.10 Ms. Jane Johnson Scarbrough International, Ltd. 10841 Ambassador Drive Kansas City, MO 64153 RE: The tariff classification of telescopic sights from Korea Dear Ms. Johnson: In your letter dated January 5, 2006, on behalf Bushnell Corporation, you requested a tariff classification. Samples of three models of telescopic sights were submitted with the ruling request. The model numbers are 71-1436, 71-1432 and 71-0432. All three models have the following features: multicoated lenses for dusk and dawn brightness, wide angle field of view, fast focus eyepieces, single piece tubes, ¼ inch fingertip resettable windage and elevation adjustments, and easy-grip power change rings. All are waterproof, fog proof and shockproof. Model number 71-1436 is a telescopic sight which has a power/objective lens of 1.75-4 x 32mm. This telescopic sight features extended eye relief (6 inches). Model number 71-1432 is a telescopic sight which has a power/objective lens of 1-4 x 32mm. Model numbers 71-1436 and 71-1432 are generally used with shotguns. Model number 71-0432 is described as a compact scope for shotguns and .22 caliber rifles. It features a power/objective lens of 4 x 32mm. Model 71-0432 is designed for use with rifles and with other guns. Your samples are being returned as requested. The applicable subheading for model numbers 71-1436 and 71-1432 will be 9013.10.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for telescopic sights for fitting to arms; other than telescopic sights for rifles. The rate of duty will be 5.3 per cent ad valorem. The applicable subheading for model number 71-0432 will be 9013.10.10, HTSUS, which provides for telescopic sights for fitting to arms; telescopic sights for rifles; not designed for use with infrared light. The rate of duty will be 14.9 per cent ad valorem. 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 the 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