CLA-2-90:RR:NC:MM:114 D85656
Ms. Stacey L. Kapushy
Tasco Sales, Inc.
2889 Commerce Parkway
Miramar, FL 33025
RE: The tariff classification of a Laser Rangefinder Rifle Scope
from the Philippines
Dear Ms. Kapushy:
In your letter dated December 8, 1998 you requested a tariff
classification ruling.
The Lasersite Rifle Scope is model LRFR3.5 10x50. The
Lasersite Rifle Scope combines a rifle scope with a laser
rangefinder. The Lasersite measures the distance of an object
from 30 meters (33 yards) up to 900 meters (990 yards) away. The
typical distance is 600 meters (660 yards). The Lasersite
contains a laser diode; it is intended to be mounted on a rifle.
The applicable subheading for the Lasersite will be
9013.10.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Telescopic sights for rifles, not
designed for use with infrared light. The rate of duty will be
15.9 percent ad valorem. Effective January 1, 1999 the rate of
duty will be 14.9 percent ad valorem.
Articles which are classifiable under subheading
9013.10.1000, HTS, which are products of the Philippines, are
entitled to duty free treatment under the Generalized System of
Preferences (GSP) upon compliance with all applicable
regulations.
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 212-466-5685.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division