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:

HTS Code 9013.10 specifically encompasses telescopic sights intended for attachment to firearms, as well as periscopes. This category is distinct from its sibling category, 9013.20.00.00, which exclusively covers lasers other than laser diodes. While both fall under the broader heading of optical instruments, 9013.10 focuses on devices that enhance vision for aiming or observation in specific military or sporting contexts, rather than active light-emitting technologies.

The scope of 9013.10 also differentiates it from 9013.80, which is reserved for other miscellaneous optical devices and instruments not otherwise specified, and 9013.90, which is dedicated to parts and accessories for items within heading 9013. The classification here hinges on the integrated nature and intended function of the optical device.

Within this category, further sub-classification exists to distinguish between telescopic sights specifically designed for rifles and other types of telescopic sights. This refinement allows for more granular tariff treatment based on the specific application and design of the sighting equipment.