CLA-2-93:OT:RR:E:NC:N2:235

Ms. Suzanne L. Baron Helming
Raytheon Missile Systems
1151 E Hermans Rd., Bldg 807/A3
Tucson, AZ 85756

RE: The tariff classification of a Digital Scene Matching Area Correlation (DSMAC) Sensor Assembly for a Tomahawk Cruise Missile from Canada

Dear Ms. Baron Helming:

In your letter dated August 20, 2008, you requested a tariff classification ruling.

The subject product, Digital Scene Matching Area Correlation (DSMAC) Sensor Assembly, is part of the Tactical Tomahawk Missile (BGM-109, Block IV variant). In your letter, you state that the DSMAC Sensor collects and transmits digital images via satellite data link to the Tactical Tomahawk Weapon Control System. You also state it is primarily used for two purposes. The first purpose is to verify that the actual terrain around the missile matches the terrain predicted by the GPS navigation system. The second purpose is to provide images that allow for remote assessment of battle damage of the target, and, if necessary redirection of the missile to any other target. The applicable subheading for the Digital Scene Matching Area Correlation (DSMAC) Sensor Assembly will be 9306.90.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; …, including shot and cartridge wads: Other: Parts for Guided Missiles.” The rate of duty will be Free.

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 Paul Hodgkiss at (646) 733-3046.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division