CLA-2-90:S:N:N1:114 869800
Mr. George E. Miller
Carolina Pacific
P.O. Box 441
Burlingame, California 94011
RE: The tariff classification of a Sportscope (Periscope) from
Hong Kong
Dear Mr. Miller:
In your letter dated November 22, 1991 you requested a
tariff classification ruling.
The Sportscope is a hand-held periscope with a single
eyepiece. It is composed of plastic and contains a 5 power
optical lens. The Sportscope allows the user to see over crowds
or obstructions.
The applicable subheading for the Sportscope will be
9013.10.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other optical appliances and
instruments, not specified or included elsewhere in this chapter;
periscopes; other. The rate of duty will be 8 percent.
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