HTS subheading · chapter 90
9013.10
Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this chapter or section XVI
Analysis
Subheading 9013.10 covers telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this chapter or…, within heading 9013. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 4 US tariff lines below it are national.
The spread of 14.9 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14.9%, applies to 9013.10.10 (not designed for use with infrared light).
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 14.9%. The median line pays 3.3499999999999996%.
The US splits it as follows: 9013.10.10 for not designed for use with infrared light (14.9%), 9013.10.30 for telescopic sights for rifles: other (1.4%), 9013.10.45 for telescopes designed to form parts of machines, appliances… (duty-free) and 9013.10.50 for other: other (5.3%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9013.10.10 | Not designed for use with infrared light | 14.9% |
| 9013.10.30 | Telescopic sights for rifles: other | 1.4% |
| 9013.10.45 | Telescopes designed to form parts of machines, appliances, instruments or apparatus of this chapter of section XVI | Free |
| 9013.10.50 | Other: other | 5.3% |