United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0087529 - HQ 0087619 > HQ 0087590

Previous Ruling Next Ruling


HQ 087590


November 9, 1990

CLA-2 CO:R:C:G 087590 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9013.10.00

Mr. Arcello V. Gerardo
Tasco Sales, Inc.
7600 Northwest 26 Street
Miami, Florida 33122-1494

RE: Reconsideration of NY 850245; telescopic sight for rifles and airguns; 9013.10; 9013.10.10; 9013.10.40; 9304.00.

Dear Mr. Gerardo:

Your letter of July 12, 1990, requesting reconsideration of New York Ruling 850245 (03/21/90) has been forwarded to this office for reply.

FACTS:

The article in question is the Rimfire series telescopic sight, model RF4x15. It is designed to be used with .22 caliber rifles and airguns for target shooting or small game hunting. The sight is also not designed for use with infrared light.

ISSUE:

Whether the telescopic sight at issue is properly classified within subheading 9013.10.10, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for telescopic sights for rifles which are not designed for use with infrared light; or classifiable within subheading 9013.10.40, HTSUSA, which provides for other telescopic sights for fitting to arms.

LAW AND ANALYSIS:

Subheading 9013.10.10, HTSUSA, provides for telescopic sights for rifles. The telescopic sight at issue is designed for use with .22 caliber rifles and air guns. It is not designed
for use with infrared light. Literature submitted with the telescopic sight refers to it as a "riflescope". Subheading 9013.10.10, HTSUSA, provides for telescopic sights for rifles that are not designed for use with infrared light. The sight in question satisfies the terms of this subheading and is classifiable therein.

The importer claims that the sights are primarily used with airguns, and thereby classifiable within subheading 9013.10.40, HTSUSA. Even if this claim is true, and we are not satisfied that sufficient evidence has been submitted to substantiate the claim, the sight would still not be classifiable under subheading 9013.10.40. We note that air guns are rifles and are provided for as such within subheading 9304.00.20, HTSUSA. Thus, this claim regarding the sights primary use is not determinative. We must affirm New York's classification of the sights at issue within subheading 9013.10.10, HTSUSA, as telescopic sights for rifles.

HOLDING:

The telescopic sight at issue is properly classifiable within subheading 9013.10.10, HTSUSA, which provides for telescopic sights for rifles which are not designed for use with infrared light, currently dutiable at the rate of 20 percent ad valorem. New York Ruling 850245 (03/21/90) is affirmed.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: