ACOG 4x32 Telescopic Sight for M4 Rifle from Germany
The ACOG 4x32 is a fixed-power prism optic with fiber optic and tritium illumination, designed specifically for military M4 carbines. It is imported already mounted on the rifle, classifying it under HTS 9301.90.30.10 as a telescopic sight imported with a military rifle. Per statistical notes, it must be valued separately from the rifle for duty calculation.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Separately value and report the telescopic sight using statistical suffix per HTS statistical note to avoid undervaluation penalties
• Provide military end-use certificates and ITAR documentation to comply with export controls on defense articles
• Ensure the sight is constructively separated in entry documentation even if physically mounted on import