CLA-2-93:RR:NC:2:224 M83114
J.W. Dorsey IV
Vice President
Glock, Inc.
P.O. Box 369
Smyrna GA 30081
RE: The tariff classification of incomplete, unassembled pistols from Austria.
Dear Mr. Dorsey:
In your letter dated April 7, 2006, you requested a tariff classification ruling.
The articles in question are unassembled pistols imported from Austria. It is proposed that component kits needed to assemble Glock 17 model pistols would be entered into the United States minus a key component, the frame or receiver.
You have stated that of the 35 component parts required to make the pistol, 34 pieces or 97.1 percent of the total will constitute the SKD kit imported into the U.S. for further assembly. In terms of value, the imported unassembled, unfinished SKD pistol kit will constitute 94.5 percent of the current import cost of the complete Glock 17 kit including the receiver.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1, HTSUS, states in part that “for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and…according to the following provisions…” The “following provisions” mentioned within GRI 1 includes GRI 2(a), HTSUS, which states:
Any reference in a heading to an article shall be taken to
include a reference to that article incomplete or unfinished,
provided that, as presented, the incomplete or unfinished
article has the essential character of the complete or finished
article. It shall also be taken to include a reference to that
article complete or finished (or failing to be classified as complete
or finished by virtue of this rule), presented unassembled or
disassembled.
Complete and fully assembled imported pistols such as the subject Glock 17 model are classifiable upon importation in subheading 9302.00.0040, HTSUS, which provides for “Revolvers and pistols, other than those of heading 9303 or 9304, Semiautomatic pistols.”
According to GRI 2(a), if an incomplete article has the essential character of the complete or finished article of a heading, it is classified as the complete or finished article. The nature of the item, its bulk, quantity, or value may be looked to in a determination of essential character.
It is our belief that the 34-piece Glock 17 model parts kit proposed to be imported, absent the receiver component, constitutes the aggregate of distinctive component parts that establish its identity as what it is, a complete or finished pistol. Therefore, under the authority of GRI 2(a), the Glock 17 SKD kit imported without the frame but with all other necessary parts is provided for in heading 9302, HTSUS, as an unfinished, unassembled pistol. It is classifiable in subheading 9302.00.0040, HTSUS, which provides for “Revolvers and pistols, other than those of heading 9303 or 9304, Semiautomatic pistols.” The rate of duty will be 14 cents each plus 3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division