The tariff classification of the LA 99-30 Direct On Target Sights from Japan

NY 866347 September 10,1991 CLA-2-90:S:N:N1:114 866347 CATEGORY: Classification TARIFF NO.: 9013.80.6000 Ms. Martha Reaves Emerging Technologies, Inc. P. O. Box 3548 Little Rock, Arkansas 72203 RE: The tariff classification of the LA 99-30 Direct On Target Sights from Japan Dear Ms. Reaves: In your letter dated August 12, 1991, you requested a tariff classification ruling. The Direct On Target Sights, Models LA 99-30B (black finish) and LA 99-30S (satin finish), are designed for use on weapons such as handguns, rifles, shotguns and bows. They can be used for target shooting and for hunting to increase speed and accuracy. A sample of the Model LA 99-30B Sight was furnished with your request for a ruling. The Direct On Target Sights are also referred to as the Illusion 30 Electronic Red Dot Sights. They are designed for use in bright sunlight and include an extension tube, a polarized lens and variable dot brightness control. The LA 99-30 sights are not telescopic sights. They do not magnify distant objects. The applicable subheading for the LA 99-30B and LA 99-30S Direct On Target Sights will be 9013.80.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical appliances and instruments, not specified or included elsewhere in this chapter, other devices, appliances and instruments, other. The rate of duty will be 9 percent ad valorem. You indicate in your letter that the Model LA 99-30 Sights are imported with a 2X booster. A sample of the 2X booster was not furnished, nor does the retail package for the LA 99-30B Sight indicate that the 2X power booster is part of the sight. We cannot issue a classification ruling on the 2X power booster. In order to classify the 2X power booster, we require a sample of the item and an explanation of how it is imported and used. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport