CLA-2-95:OT:RR:NC:N4:424
Mr. Richard Writsman
Continental Agency Inc.
1768 W. Second St.
Pomona, CA 91766
RE: The tariff classification of a crossbow scope from China
Dear Mr. Writsman:
In your letter received November 17, 2017, you requested a tariff classification ruling on behalf of Kruger Optical Inc.
Photographs and a description of the crossbow scope, SKU number 100901, were received with your inquiry. The item features an 8.75 inch scope with a variable speed and arrow drop compensation setting for crossbows that shoot between 300 and 425 fps. As per your description, the crossbow scope is equipped with nine aiming dots calibrated for 20 -100 yards with a wide field of view for a clear image and rheostat controlled illuminated colored dots to help narrow in on targets. Also featured are multi-coated optic lenses, with flip up protective lens caps to keep the lenses protected. The crossbow scope is fog proof, weatherproof, shockproof, and recoil proof. Also included in your submission is a declaration from Kruger Optical, Inc. stating that the crossbow scope, SKU number 100901, was designed for use only on the crossbow product and that it cannot be used on any guns or rifles.
You suggest that the crossbow scope be classified under subheading 9013.10. which provides for telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this chapter or section XVI. However, the language of this chapter specifically, Chapter 93, Note 1 (e), excludes bows and arrows from classification as arms.
Bows are enumerated within subheading 9506.99.05, Harmonized Tariff Schedule of the United States (HTSUS), which provides for archery articles and equipment as well as parts and accessories thereof. Based on the information provided, the crossbow scope is designed for and principally used with archery articles and equipment.
The applicable subheading for the crossbow scope will be 9506.99.0530, HTSUS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…; parts and accessories thereof: Other: Other: Archery articles and equipment and parts and accessories thereof…Other." The rate of duty will be Free.
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 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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division