The tariff classification of riflescopes from China

N321700 October 1, 2021 CLA-2-90:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 9013.10.1000; 9903.88.15 Joyce Banda Primary Arms, LLC 3219 South Sam Houston Parkway, East Houston, TX 77047 RE: The tariff classification of riflescopes from China Dear Ms. Banda: In your letter dated September 21, 2021, you requested a tariff classification ruling. There are five items at issue with this request. The first is identified as the GLX 2x Prism, which is described as an optical scope designed to be affixed to the top of 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 targeting symbol and diopter to allow the user to manually focus the image. The unit further contains a battery powered light source that illuminates the reticle for shooting in low light situations. You state that the subject scope is set to magnify an image to 2x and that this magnification is not adjustable by the end user. The second item is identified as the SLx 2.5x Prism, which is described as an optical scope designed to be affixed to the top of 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 targeting symbol and diopter to allow the user to manually focus the image. The unit further contains a battery powered light source that illuminates the reticle for shooting in low light situations. You state that the subject scope is set to magnify an image to 2.5x and that this magnification is not adjustable by the end user. The third item is identified as the SLx 3x Prism, which is described as an optical scope designed to be affixed to the top of 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 targeting symbol and diopter to allow the user to manually focus the image. The unit further contains a battery powered light source that illuminates the reticle for shooting in low light situations. You state that the subject scope is set to magnify an image to 3x and that this magnification is not adjustable by the end user. The fourth item is identified as the SLx 3x MicroPrism, which is described as an optical scope designed to be affixed to the top of 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 targeting symbol and diopter to allow the user to manually focus the image. The unit further contains a battery powered light source that illuminates the reticle for shooting in low light situations. You state that the subject scope is set to magnify an image to 3x and that this magnification is not adjustable by the end user. The fifth item is identified as the SLx 5x Prism, which is described as an optical scope designed to be affixed to the top of 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 targeting symbol and diopter to allow the user to manually focus the image. The unit further contains a battery powered light source that illuminates the reticle for shooting in low light situations. You state that the subject scope is set to magnify an image to 5x and that this magnification is not adjustable by the end user. In use, the above described optical scopes are designed to be attached to the sight rail of a variety of rifles. Light enters the device and is magnified through telescopic means by the incorporated prisms and crystals to the set level. The user looks through the lens and reticle, acquiring the target on the other end. The applicable subheading for the GLX 2x Prism, SLx 2.5x Prism, SLx 3x Prism, SLx 3x MicroPrism and SLx 5x Prism will be 9013.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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;…: Telescopic sights for rifles: Not designed for use with infrared light.” The general rate of duty will be 14.9% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9013.10.1000, 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 9013.10.1000, 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