CLA-2-93:S:N:N1:119 849633
Mr. R. Robert Hickey
President
Connecticut Valley Arms, Inc.
P.O. Box 7225
Norcross, GA 30091
RE: The tariff classification of percussion cap revolver from Italy.
Dear Mr. Hickey:
In your letter dated February 7, 1990, you requested a tariff
classification ruling.
The firearms under consideration are replicas of revolvers
originally manufactured in the 1800's. They use black powder as
propellant and a percussion cap ignition system. These replicas are
not designed to nor are they capable of firing a fixed cartridge. The
black powder and projectile are loaded into the chambers through the
front of the cylinder.
Under the Tariff Schedules of the United States percussion cap
revolvers were free of duty under the provision for "Muskets,
shotguns, rifles, pistols, and revolvers, all the foregoing which are
firearms designed to fire shot, pellets, or bullets, but which are not
designed to fire and are not capable of firing a fixed cartridge; and
parts of the foregoing."
In the Harmonized Tariff Schedule the above wording was dropped
and a new provision for "muzzle-loading firearms" was substituted.
You are of the opinion that the term "muzzle-loading" also
embraces percussion cap revolvers that are loaded through the front of
the cylinder. In support of your position you have cited author
George C. Nonte, Jr. a retired Army major who has written extensively
on firearms and ammunition. Major Nonte defines a muzzle loader as "a
firearm designed to be loaded from the muzzle or front end by means of
a ramrod. Percussion revolvers are included, as their chambers are loaded from the front of the cylinder." You have also cited
dictionary definitions and firearms regulations which do not in fact
sustain Major Nonte's definition of a muzzle loader.
Definitions we have obtained from other dictionaries and firearm
encyclopedias also contradict Major Nonte's position. The following
definitions taken from "Small Arms Lexicon and Concise Encyclopedia"
by Chester Mueller and John Olson (copyright 1968) are representative
of what is to be found in the firearms literature:
muzzle loader - a gun loaded with propellent powder and
projectile only through the muzzle end of the bore.
muzzle loading - the act of loading a gun through its muzzle
end, as in the case of a muzzle loader.
muzzle - the front end of a barrel from which the bullet
emerges.
However we did find one source that referred to the Colt
revolvers of the 1800's as being "muzzle loaded and cap fired". See
"Small Arms of the World" by W.H.B. Smith (7th edition, pg. 174).
Indications are that the term "muzzle loader" is not generally
used in the trade to designate a percussion cap revolver. Neverthe-
less such usage appears to have been adopted in some circles and has
found its way into the language of the tariff. In addition we have
found no evidence of Congressional intent to change the free status of
the percussion cap revolvers.
The applicable subheading for the percussion cap revolvers will
be 9303.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for muzzle-loading firearms. The rate of duty
will be free.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport