Telescopic Sight for Bow

HQ 086733 May 16, 1990 CLA-2 CO:R:C:G 086733 CATEGORY:, Classification TARIFF NO.:, 9013.10.10; 9013.10.40; 9506.99.05 Mr. Arcelio V. Gerardo Import Supervisor Tasco Sales, Inc. 7600 Northwest 26 Street Miami, Florida 33122-1494 RE: Telescopic Sight for Bow Dear Mr. Geradro: Your letter of February 15, 1990, requesting a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), has been referred to this office for reply. FACTS: The telescopic sight in question is called the bow scope. It is mounted on a bow and possesses a high technology design which makes it marketable for sportsmen and hunters. The scope is used with visible light, as opposed to infrared light. ISSUE: Whether the bow scope in question is classifiable within subheading 9013.10.10, HTSUSA, which provides for telescopic sights for rifles not designed for use with infrared light; or within subheading 9013.10.40, HTSUSA, which provides for other telescopic sights for fitting to arms; or within subheading 9506.99.05, HTSUSA, which provides for archery articles and equipment and parts and accessories thereof. LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides -2- that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. In ruling letter HQ 086740 (May __, 1990), Customs addressed the issue of the classification of telescopic sights for fitting to shotguns, pistols, and airguns. We rejected the classifi- cation of these articles as telescopic sights for rifles based on the fact that they were not described by the terms of subheading 9013.10.10, HTSUSA. Instead, these articles were classified within subheading 9013.10.40 as other telescopic sights for fitting to arms. This ruling was based on the conclusion that shotguns, pistols, and airguns are not rifles within the meaning of subheading 9013.10.10, but instead arms within the meaning of subheading 9013.10.40. However, the text of the HTSUSA does not support the inclusion of archery equipment within the meaning of the term "arms". The Court of International Trade (CIT) recently affirmed the well settled principle of tariff interpretation that tariff acts must be construed to carry out the intent of Congress. Clipper Belt Lacer Co., Inc. v. United States (Clipper), Slip Op. 90-22 at 9 (Ct. Int'l Trade, decided March 13, 1990). Further- more, the CIT stated that the first place to look to establish the intent of Congress is the language of the statute itself. While, the text of the HTSUSA does not specifically define the term "arms", it does however deal specifically with the classification of arms in chapter 93. The language of this chapter specifically excludes bows and arrows from classifi- cation as arms. Chapter 93, Note 1(e). Instead, the HTSUSA specifically provides for bows in chapter 95 within the subheading for archery articles and equipment. In Clipper, the CIT also stated that to give effect to Congressional intent requires the reading of all parts of the tariff statute together. The reading of the language of chapters 90, 93 and 95 together leads to the conclusion that Congress intended to exclude archery articles and equipment from the meaning of the term "arms". Accordingly, telescopic sights for archery equipment are precluded from classification as telescopic sights for fitting to arms. Bows are enumerated within subheading 9506.99.05, HTSUSA, which provides for archery articles and equipment as well as parts and accessories thereof. The bow scope is designed for and principally used with archery articles and equipment. Therefore, the bow scope is accurately described by the terms of subheading 9506.99.05. -3- HOLDING: The bow scope in question is classifiable within subheading 9506.99.05, HTSUSA, which provides for archery articles and equipment and parts and accessories thereof, dutiable at 3.4 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division