The tariff classification of Telescopic Sights for Rifles from

NY 884627 April 26, 1993 CLA-2-90:S:N:N3:114 884627 CATEGORY: Classification TARIFF NO.: 9013.10.1000 Ms. Sherry Poplarchik UPS Customhouse Brokerage 6200 Lockheed Avenue Anchorage, Alaska 99502 RE: The tariff classification of Telescopic Sights for Rifles from Japan Dear Ms. Poplarchik: In your letter dated April 1, 1993, on behalf of Oakshore Electronic Sights, Inc., you requested a tariff classification ruling. The telescopic sight is called the Micro DOT and is designed to be attached to rifles. A sample of the Micro DOT 2 - 7X 32 was furnished to this office. It has variable magnification from 2X to 7X and an objective aperture of 32 mm. The telescopic sight contains a reticle for sighting the target and a red dot aiming point at the crosshairs which makes aiming in low light conditions possible. The applicable subheading for the Micro DOT Telescopic Sights will be 9013.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for telescopic sights for rifles; not designed for use with infrared light. The rate of duty will be 20 percent ad valorem. 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