The tariff classification of a Laser Rangefinder Rifle Scope from the Philippines

NY D85656 December 14, 1998 CLA-2-90:RR:NC:MM:114 D85656 CATEGORY: Classification TARIFF NO.: 9013.10.1000 Ms. Stacey L. Kapushy Tasco Sales, Inc. 2889 Commerce Parkway Miramar, FL 33025 RE: The tariff classification of a Laser Rangefinder Rifle Scope from the Philippines Dear Ms. Kapushy: In your letter dated December 8, 1998 you requested a tariff classification ruling. The Lasersite Rifle Scope is model LRFR3.5 10x50. The Lasersite Rifle Scope combines a rifle scope with a laser rangefinder. The Lasersite measures the distance of an object from 30 meters (33 yards) up to 900 meters (990 yards) away. The typical distance is 600 meters (660 yards). The Lasersite contains a laser diode; it is intended to be mounted on a rifle. The applicable subheading for the Lasersite 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 15.9 percent ad valorem. Effective January 1, 1999 the rate of duty will be 14.9 percent ad valorem. Articles which are classifiable under subheading 9013.10.1000, HTS, which are products of the Philippines, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 Barbara Kiefer at 212-466-5685. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division