CLA-2-90:S:N:N3:114 804714

Mr. Arvind K. Suri
J. F. Moran Co., Inc.
20 Avery Road
Cranston, Rhode Island 02910

RE: The tariff classification of Riflescopes from Austria

Dear Mr. Suri:

In your letter dated November 28, 1994, on behalf of Swarovski Optik, you requested a tariff classification ruling.

The professional hunter series riflescopes are composed of steel, light alloy or light alloy with mounting rails. The models that will be imported are 1.25-4x24, 1.5-6x42, 2.5-10x42, 2.5-10x56, and 3-12x50. These riflescopes are designed for use in visible light.

The applicable subheading for the riflescopes will be 9013.10.1000, 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 20 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport