CLA-2-93:S:N:N3:119 882469
Mr. H. Stephen DeSilva
P. O. Box HS 3l
Harrington Sound HS BX
Bermuda
RE: The tariff classification of shotguns from Bermuda.
Dear Mr. DeSilva:
In your letter dated January 29, 1993, you requested a tariff
classification ruling.
The items for which you request a classification are Krieghoff
shotguns manufactured in Germany.
The applicable subheading for the shotguns will be
9303.20.0060, Harmonized Tariff Schedule of the United States
(HTS), which provides for shotguns:other. The rate of duty will
be 5.1 percent ad valorem.
With regard to entry requirements, please note that
importation of shotguns is subject to Bureau of Alcohol, Tobacco
and Firearms (ATF) regulations. ATF Forms 6 and 6A must be
submitted prior to release.
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