HS 901310 Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this chapter or Section XVI
Quick Answer: Telescopic sights for firearms, periscopes, and telescopes used as integral parts of machines, instruments, or apparatus enter the UK duty-free, the EU at rates up to 4.70%, and the US with a Most Favored Nation (MFN) rate of 1.4%, with preferential rates available for certain trade partners. This HS code encompasses optical instruments designed for magnification or observation, specifically those intended for attachment to weaponry, for viewing from concealed positions, or as components within larger machinery. Importers should be aware of potential variations in duty rates based on origin and specific trade agreements. CustomTariffs aggregates this information to assist in accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9013101000 | 0.00 % | — | — |
| 9013100000 | 0.00 % | — | — |
| 9013109000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9013100000 | — | — | — |
| 9013101000 | 0.00 % | — | — |
| 9013109000 | 4.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 901310 | — | — | — |
| 9013103000 | 1.4% | Free (17 programs) | ["No."] |
| 9013101000 | 14.9% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 7.45% (1 programs) | ["No."] |
| 9013104500 | Free | — | ["No."] |
| 9013105000 | 5.3% | Free (17 programs) | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 9013.10?
Imports of Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this chapter or Section XVI may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 901310 cover?
This subheading covers telescopic sights specifically designed for fitting to firearms, allowing for magnified viewing of distant targets. It also includes periscopes, which enable observation over or around obstacles, and telescopes that are integral components of machines, appliances, instruments, or apparatus falling within Chapter 90 or Section XVI of the Harmonized System. The WCO Harmonized System Explanatory Notes clarify that these are optical instruments for specific functional integration.
What falls outside HS 901310?
The following products are excluded from HS 901310: general-purpose telescopes not designed for fitting to arms or as parts of machines, binoculars, and standalone optical instruments not intended for integration into other apparatus. For instance, astronomical telescopes for hobbyists or professional research, and simple magnifying glasses, would be classified under different headings within Chapter 90, based on their specific function and construction as per GRI 1.
What are common classification mistakes for HS 901310?
A common error is misclassifying telescopic sights that are not explicitly designed for firearm attachment, or periscopes intended for general observation rather than specific machine integration. Additionally, confusion arises with optical components that are not considered "parts" of machines or apparatus under GRI 2(a), leading to incorrect classification. For example, a standalone optical lens might be classified elsewhere if it doesn't meet the criteria of being a component part.
How should importers classify products under HS 901310?
The correct procedure for classifying products under HS 901310 involves a thorough examination of the product's design, intended use, and functional integration. Importers and customs brokers must consult the official Harmonized System Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database. Confirming whether the telescopic sight is for firearm fitting or if the telescope is a component part of a machine is crucial.
How is the duty calculated for products under HS 901310?
A Schmidt & Bender 3-12x50 riflescope, weighing 0.7 kg and declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($1,500 USD × 10% = $150.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 901310?
Several free trade agreements may reduce the applicable duty rate for HS 901310, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Japan. To claim these preferences, a valid certificate of origin or a self-certified origin statement, as required by the specific jurisdiction, is mandatory.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 901310, specifically for telescopic sights?
For telescopic sights designed for fitting to arms (HS 901310), the Most Favored Nation (MFN) duty rate in the United States is 0.00%. However, preferential duty rates under various trade agreements can apply. For example, under the US-Australia Free Trade Agreement (AU), the rate is Free. It is crucial for importers and customs brokers to consult the latest USITC Harmonized Tariff Schedule for the most current rates and to verify eligibility for preferential treatment based on the country of origin and specific trade agreement provisions.
How is the duty calculated for HS code 901310 if a specific rate applies, such as 4.70% ad valorem?
If an item classified under HS 901310 has an ad valorem duty rate, the duty is calculated as a percentage of the item's customs value. For instance, if a telescopic sight valued at $500 is imported and subject to a 4.70% ad valorem duty, the duty amount would be calculated as follows: $500 (Customs Value) × 0.0470 (Duty Rate) = $23.50. Importers and customs brokers must ensure accurate valuation of goods to correctly determine the duty payable.
What are the key classification criteria to ensure an item is correctly classified under HS 901310, as opposed to other optical instruments?
The primary criterion for HS 901310 is the intended use or design of the optical instrument. 'Telescopic sights for fitting to arms' must be specifically designed for mounting on firearms. 'Periscopes' are optical instruments allowing observation from a concealed or protected position. 'Telescopes designed to form parts of machines, appliances, instruments or apparatus of this chapter or Section XVI' implies the telescope is an integral component, not a standalone optical device for general observation. Misclassification can occur if an instrument is suitable for multiple uses; the specific design and intended application as defined by the Explanatory Notes of the WCO Harmonized System are paramount.
Which common trade agreements offer preferential duty rates for goods classified under HS 901310, and what documentation is typically required?
Several trade agreements provide preferential duty rates for HS 901310. For example, the US has agreements with countries like Australia (AU), Canada (CA - USMCA), Chile (CL), and South Korea (KR) that may offer reduced or zero duties. To claim preferential treatment, importers and customs brokers typically need to provide a Certificate of Origin (COO) or a declaration of origin from the exporter, certifying that the goods meet the rules of origin stipulated in the relevant trade agreement. Specific requirements vary by agreement, and documentation must be accurate and complete to avoid penalties.
Are there any special documentation requirements beyond a standard commercial invoice and packing list for importing telescopic sights under HS 901310?
While a commercial invoice, packing list, and bill of lading are standard, importing telescopic sights (HS 901310) may necessitate additional documentation depending on the importing country's regulations and the specific nature of the item. For instance, some countries may require permits or licenses from defense or sporting arms authorities, especially if the telescopic sight is considered a firearm accessory or has military applications. Importers and customs brokers should proactively check the specific import requirements of the destination country, often available through national customs authorities or trade portals like the EU's TARIC database or the UK's Trade Tariff.