CLA-2-90:OT:RR:NC:N2:212
Paula Connelly
Sandler, Travis & Rosenberg
100 Trade Center
Woburn, MA 01801
RE: The tariff classification of riflescope tube from Austria
Dear Ms. Connelly:
In your letter dated March 25, 2020, you requested a tariff classification ruling on behalf of your client, Swavorski Optiks North America.
The merchandise at issue is described as a riflescope tube, which, you state is used in the manufacture of finished riflescopes. The subject tube is comprised of a metal cylinder incorporating multiple optically worked lenses on the inside. These include ocular lenses, reverse system lenses, objective lenses, and a reticle. You state that, in its imported condition, the riflescope tube is capable of magnifying an image.
After importation, the riflescope tube is combined with an array of electronic and optical additions in order to enhance its function as a finished riflescope. These include magnification adjustments, brightness control, LEDs, a battery, and various covers. The two primary components added are the parallax and the cockpit. The parallax allows for better visibility of the viewed image by providing an effect on the background that makes the target appear to move at a different speed. The cockpit contains the necessary electronics including the power supply, battery board, and controller units allowing the user to turn the scope on and off, switch modes and adjust the brightness.
In your request, you suggest that the subject tube is accurately described as a part of a finished riflescope and, as such, is classified under subheading 9013.90.2000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
In this instance, we note that General Rule of Interpretation (GRI) 2 (a) is particularly instructive as it states, in relevant part, that any reference in a heading to a material or substance will be taken to include that article in an unfinished or incomplete state, as long as it displays the essential character of the finished item. In its imported condition, the riflescope tube contains multiple optically worked lenses that allow for magnification. Though the item cannot function to its full and intended capacity, it contains the necessary functionality to be considered a completed riflescope. As such, we are of the opinion that the subject riflescope tube has the essential character of a completed telescopic rifle sight and is classified accordingly.
The applicable subheading for the rifle scope tube will be 9013.10.1000, 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;…: Telescopic sights for rifles: Not designed for use with infrared light.” The general rate of duty will be 14.9% 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 the World Wide Web at https://hts.usitc.gov/current.
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division