N289257 N2 Ruling Active

The tariff classification of a red dot sight magnifier from China

Issued August 30, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9013.80.9000

Headings: 9013

Product description

The item concerned is referred to as the VMX-3T Magnifier. This device is an optic designed to provide 3x magnification to a 1x red dot sight. This magnifier mounts directly behind a red dot sight. The VMX-3T will magnify the target and the reticle on the red dot sight. The VMX-3T Magnifier does not have a reticle itself. The VMX-3T Magnifier is attached to a rifle with the flip mount. Because of the flip mount design, the magnifier can be flipped out of the way when magnification is not required. The VMX-3T Magnifier is imported with the optic, a flip mount and the associated hardware which is used to mount the VMX-3T Magnifier to a rifle.

CBP rationale

The applicable subheading for the VMX-3T Magnifier will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Liquid crystal devices…; lasers…; other optical appliances…; parts and accessories: Other devices, appliances and instruments: Other.

Full text

N289257 August 30, 2017 CLA-2-85:OT:RR:NC:N2:109 CATEGORY: Classification TARIFF NO.: 9013.80.9000 Mr. Alex Krason Compliance Specialist Vortex Optics 2120 West Greenview Drive Middleton, WI 53562 RE: The tariff classification of a red dot sight magnifier from China Dear Mr. Krason: In your letter dated August 10, 2017, you requested a tariff classification ruling. The item concerned is referred to as the VMX-3T Magnifier. This device is an optic designed to provide 3x magnification to a 1x red dot sight. This magnifier mounts directly behind a red dot sight. The VMX-3T will magnify the target and the reticle on the red dot sight. The VMX-3T Magnifier does not have a reticle itself. The VMX-3T Magnifier is attached to a rifle with the flip mount. Because of the flip mount design, the magnifier can be flipped out of the way when magnification is not required. The VMX-3T Magnifier is imported with the optic, a flip mount and the associated hardware which is used to mount the VMX-3T Magnifier to a rifle. The applicable subheading for the VMX-3T Magnifier will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Liquid crystal devices…; lasers…; other optical appliances…; parts and accessories: Other devices, appliances and instruments: Other.” The rate of duty will be 4.5%. 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 https://hts.usitc.gov/current. 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 Steven Pollichino at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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