CLA-2-90:OT:RR:NC:N4:414
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 September 8, 2011, you requested a tariff classification ruling on red dot sights.
Model number AMD-20S is a fixed base red dot sight. Model number AMD-20R is a removable base red dot sight. Model AMD-20R extended is a removable base with kill flash red dot sight. The kill flash is a small wired cover to prevent glare.
The red dot sights are aiming devices which are designed to be mounted on firearms such as rifles and shotguns. The sights are electronic sights which do not employ magnification. When the sights are activated through the use of a lithium battery, 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 AMD-20S, AMD-20R and AMD-20R extended 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