HS Code for Periscope

Periscopes are classified under HS code 9013.10, which falls within Chapter 90 of the Harmonized System. This chapter covers optical, photographic, cinematographic, measuring, checking, precision, medical, or surgical instruments and apparatus. Specifically, heading 9013 applies to liquid crystal devices, lasers, and other optical appliances and instruments not specified elsewhere in the chapter. Subheading 9013.10 is dedicated to telescopic sights for fitting to arms, periscopes, and telescopes designed to form parts of machines or instruments. The classification is determined by the primary function of the device, which is to provide an optical view through a series of lenses, mirrors, or prisms, often from a position that is otherwise obstructed. Whether used in naval vessels, armored vehicles, or for scientific observation, the optical nature of the periscope dictates its placement here rather than under machinery or transport equipment chapters. The General Rules for the Interpretation (GRI) of the Harmonized System require that products be classified according to the terms of the headings and any relative section or chapter notes. Since periscopes are explicitly named in heading 9013, this specific classification takes precedence over more general headings.

Products Included

• Submarine periscopes for underwater observation
• Tank and armored vehicle periscopes for protected viewing
• Trench periscopes for infantry use
• Industrial periscopes for observing hazardous processes
• Fixed periscopes for architectural or scientific installations

Common Misclassification

Periscopes are frequently misclassified under HS code 9005.80, which covers other optical instruments like monoculars or telescopes. However, 9005 is generally for handheld magnifying instruments, whereas 9013.10 specifically names periscopes. Another common error is using HS code 9015.80, which relates to surveying or hydrographic instruments. While periscopes are used in naval environments, they are viewing tools rather than measuring or surveying tools. Military periscopes are also sometimes incorrectly placed in Chapter 93 (Arms and Ammunition), but Chapter 90 notes clarify that optical elements remain in Chapter 90 even if designed for use with weapons.

FAQ

What is the HS code for Periscope?

The primary HS code for periscopes is 9013.10, which covers periscopes and telescopic sights for arms.

Are periscopes for toys classified under this code?

No, periscopes that are clearly designed as toys for children are classified under HS code 9503.00, which covers toys, games, and sports equipment.