The tariff classification of the Control Panel Assembly for the Infrared Target Acquisition Sight

N271548 January 14, 2016 CLA-2-90:OT:RR:NC:N4:414 Category: Classification Tariff NO.: 9013.90.90 Mr. Robert Anthony Rothenberg Export Compliance Manager L-3 Communications, Cincinnati Electronics 7500 Innovation Way Mason, OH 45040 RE: The tariff classification of the Control Panel Assembly for the Infrared Target Acquisition Sight Dear Mr. Rothenberg: In your letter dated December 15, 2015 you request a tariff classification ruling on merchandise which you plan to export. The Control Panel Assembly (CPA), also called the Gunners/Command Control Panel, is a part of the Infrared Target Acquisition sight (IRTAS) 640. The control panel is part number 937051. It allows the gunner/commander to power on, to control the field of view, to control focus, to change the reticles that are displayed and to change the image characteristics (brightness, contrast, etc.) of the IRTAS. You state that the part is designed, built and exported from the United States. Please be advised that classification rulings issued by this office are applicable to the product in question when imported into the United States. Since you also plan to export this product, it is recommended that you seek a ruling from the designated Customs Office of the destination country prior to export. The applicable subheading for the Control Panel Assembly, part number 937051, will be 9013.90.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: parts and accessories: other. 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 [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division