CLA-2-93:S:N:N3:119 883956

Mr. Tony Evans
Albion Trading
Unit 19 Love Lane Trading Estate
Cirencester, Glos GL7 1YP
England

RE: The tariff classification of firearms and ammunition from Germany and Russia

Dear Mr. Evans:

In your FAX dated March 15, 1993 you requested a tariff classification ruling.

The articles to be imported are the following:

1- Makarov 9mm semiautomatic pistols 2- SKS 7.62mm semiautomatic rifles 3- 9mm x 18mm center-fire ball ammunition 7.62mm x 29mm center-fire ball ammunition 4- Ex-military fur hats 5- Ex-military flying helmets

The firearms and the ammunition were manufactured in Russia and the former East Germany. The fur hats and helmets are of Russian origin.

The applicable subheading for the pistols will be 9302.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for revolvers and pistols. The duty rate will be 27 cents each plus 6 percent

The applicable subheading for the semiautomatic rifles will be 9301.00.3020, HTS, which provides for military weapons... rifles. The duty rate will be 4.7 percent.

The applicable subheading for the 9mm and the 7.62mm ammunition will be 9306.30.4020, HTS, which provides for cartridges and empty cartridge shells. The rate of duty will be 5 percent. Your inquiry does not provide enough information for us to give a classification ruling on the fur hats and the helmets. Your request for a classification ruling should state whether these articles have been used and in approximately what quantity they will be imported.

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