The tariff classification of an optical scope from China

N321064 August 26, 2021 CLA-2-90:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 9013.80.9000; 9903.88.15 Joyce Banda Primary Arms, LLC 3219 South Sam Houston Parkway East Houston, TX 77047 RE: The tariff classification of an optical scope from China Dear Ms. Banda: In your letter dated August 16, 2021, you requested a tariff classification ruling. The merchandise under consideration is identified as the MicroPrism Optics Scope, which is described as an optical device designed to be attached to a firearm in order to aid in the acquisition of targets. The subject scope contains a variety of glass, crystal, and plastic prisms contained within a cylindrical housing. On one end is a lens and the other is a reticle incorporating a chevron targeting symbol. The unit further contains a battery powered light source that illuminates the reticle for shooting in low light situations. In use, the scope is attached to the sight rail of a variety of rifles. The user looks through the lens and reticle, acquiring the target on the other end. An incorporated diopter allows the user to manually focus the image while the light source can be powered on to allow the reticle to be more easily viewed. We note that the user is not able to control or increase the magnification in any way and the device is not meant to magnify the target image. The applicable subheading for the MicroPrism Optics Scope will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTSUS), “Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Other.” The general rate of duty will be 4.5% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9013.80.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9013.80.9000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at: https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china 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 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 Luke LePage at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division