The tariff classification of a Sportscope (Periscope) fromHong Kong

NY 869800 JANUARY 2, 1992 CLA-2-90:S:N:N1:114 869800 CATEGORY: Classification TARIFF NO.: 9013.10.4000 Mr. George E. Miller Carolina Pacific P.O. Box 441 Burlingame, California 94011 RE: The tariff classification of a Sportscope (Periscope) from Hong Kong Dear Mr. Miller: In your letter dated November 22, 1991 you requested a tariff classification ruling. The Sportscope is a hand-held periscope with a single eyepiece. It is composed of plastic and contains a 5 power optical lens. The Sportscope allows the user to see over crowds or obstructions. The applicable subheading for the Sportscope will be 9013.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical appliances and instruments, not specified or included elsewhere in this chapter; periscopes; other. The rate of duty will be 8 percent. 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