The tariff classification of the Smartscope from the Czech Republic

NY J89597 October 8, 2003 CLA-2-90:RR:NC:MM:114 J89597 CATEGORY: Classification TARIFF NO.: 9013.10.10 Mr. Rodney Ralston UPS Supply Chain Solutions One Trans-Border Drive Champlain, NY 12919 RE: The tariff classification of the Smartscope from the Czech Republic Dear Mr. Ralston: In your letter dated September 12, 2003, on behalf of Adirondack Optics, you requested a tariff classification ruling. The Smartscope is a combination telescopic scope and digital camera. It enables a hunter to capture digital images of wild game while hunting. You indicate that the telescopic scope and digital camera can be mounted on different types of weapons, however, it is intended primarily for rifles. The scope uses only visible light. The components of the telescopic scope cost $300.00; the digital camera’s components cost $65.00. The camera portion operates manually with a button, or automatically with the recoil of firing the rifle. The Adirondack Optics Smartscope is available in three different magnifications. The General Rules of Interpretation (GRIs) govern classification of goods in the tariff schedule. GRI 2 (b) states that if a good consists of a mixture or combination of materials or substances that are, prima facie, classifiable in two or more headings, GRI 3 applies. This office is of the opinion that the Smartscope is a composite good composed of a telescopic scope for a rifle and a digital camera. General Rule of Interpretation 3 (b) directs us to classify composite goods consisting of different materials or made up of different components as if they consisted of the material or component that give them their essential character. It is the opinion of this office that the essential character of the Smartscope is imparted by the telescopic scope for a rifle. The digital camera is an additional feature that enhances the use of the telescopic scope for a rifle. The applicable subheading for the Adirondack Optics Smartscope Series will be 9013.10.10, Harmonized Tariff Schedule of the United States (HTS), which provides for telescopic sights for fitting to arms; telescopic sights for rifles; not designed for use with infrared light. The rate of duty will be 14.9 per cent ad valorem. 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 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division