The tariff classification of 3×21 telescopic magnifier scope from China

N360004 April 21, 2026 CLA-2-90:OT:RR:NC:N2:350 CATEGORY: Classification TARIFF NO.: 9013.10.1000 Mr. Richard Writsman Continental Agency Inc 1768 W Second St Pomona, CA 91766 RE: The tariff classification of 3×21 telescopic magnifier scope from China Dear Mr. Writsman: In your letter dated March 24, 2026, you requested a tariff classification ruling on behalf of your client Superior Optics Company for a 3×21 magnifier scope which “will be mounted on a firearm, but does not have any laser components.” The letter was accompanied by a sample, diagrams and photos. The sample will be returned to you, as requested. SKU #MC321LF, described as the “ULTRA EYE RELIEF 3X MAGNIFIER,” is a telescopic magnifier scope consisting of a 3x21 fixed-magnification lens system housed in an aluminum enclosure. It is a reticle-free magnifier scope not designed for use with infrared light, featuring a diopter focus ring to sharpen the image to the user's eyesight, and elevation and windage adjustments to center the primary red dot or holographic sight within the proper field of view. The unit measures 82 x 41 x 44 mm (approximately 3.23 x 1.61 x 1.73 inches) and is designed to be attached to standard flip-to-side rail mounts utilizing two 5mm screws. These magnifier scopes are marketed and engineered to be used in synchronization with a primary red dot or holographic sight to magnify the aiming point, providing enhanced clarity and extended effective range of distant objects. You state that this device is intended for general outdoor recreational applications such as wildlife observation, hunting, and target practice. This product does not include mounting hardware when imported for retail sale into the United States. You suggested SKU #MC321LF, described as the “ULTRA EYE RELIEF 3X MAGNIFIER,” is classified under 9013.80.9100, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Other.” We disagree. The 3x21 magnifier scope is more specifically classified as a telescopic sight for a rifle than a general optical appliance. Despite lacking an internal reticle, its elevation and windage adjustments, picatinny/rail compatibility once a standard mount is attached, synchronized with the ability to magnify primary sights prove its principal use is for magnifying the sight picture of a rifle. Moreover, these particular types of magnifier scopes are overwhelmingly marked for rifle platforms. Consequently, the heading providing the most specific description for telescopic sights will prevail over the general "Other Optical Appliances" category. The applicable subheading for SKU #MC321LF, described as the “ULTRA EYE RELIEF 3X MAGNIFIER,” will be 9013.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Capanna at michael.s.capanna@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division