The tariff classification of red dot sights from China

N193021 December 8, 2011 CLA-2-90:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 9013.80.9000 Mr. Marshall Lerner Primary Arms, LLC 2825 Miller Ranch Road Suite 209 Pearland, TX 77584 RE: The tariff classification of red dot sights from China Dear Mr. Lerner: In your letter dated November 14, 2011, you requested a tariff classification ruling. Model numbers PAM4G2 and PAM3 are single red dot sights. Model numbers PAMG2M and PAM3M are multi reticle red dot sights. The PAM4G2 and PAMG2M are powered by AA batteries. The PAM3 is powered by a LR44 lithium battery and the PAM3M is powered by a CR2 lithium battery. The red dot sights are aiming devices that are designed to be mounted on firearms such as rifles and shotguns. The sights are electronic sights, which do not employ magnification. When the sight is activated, an illuminated red dot appears in the lens. By placing the dot on the target, the firearm is aimed. The applicable subheading for the red dot sights models number PAM4G2, PAMG2M, PAM3 and PAM3M will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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 4.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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