CLA-2-93:OT:RR:E:NC:N2:235
Ms. Tricia Mathys
Omega Safety Systems, Inc.
P.O. Box 1517, 52536 Laurel Trail
Idyllwild, CA 92549
RE: The tariff classification of various omega internal gunlocks from China
Dear Ms. Mathys:
In your letter dated February 24, 2009, you requested a tariff classification ruling.
The following products, omega internal gunlocks are used to secure various types of firearms from being fired. Based on your letter, there are four different categories of these gunlocks and will be purchased by individuals, retail stores and gun manufacturers. They are used in automatic handguns, shotguns, revolvers and rifles. You describe the products as having an internal chamber technology. The locks fit inside the gun chamber and utilize a key for locking and unlocking the device. You indicate that there are two types of keys. The first is a tamper resistant type that is in the shape of an L that locks from the breach, which is used with locks for automatic weapons and rifles. The second is a child-resistant folding key that locks down the muzzle of the gun, which is used with locks for handguns, revolvers and derringers. These locks are all considered to be parts and accessories of the specific firearm with which they are used. Parts and accessories of articles of headings 9301 to 9304 are classified in Heading 9305 of the Harmonized Tariff Schedule of the United States.
The applicable subheading for the omega internal gunlocks used with automatic handguns and revolvers will be classified in 9305.10.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Parts and accessories of articles of headings 9301 to 9304: Of revolvers or pistols: Of Heading 9302: Other.” The rate of duty will be free.
The applicable subheading for the omega internal gunlocks used with shotguns will be classified in 9305.29.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Parts and accessories of articles of headings 9301 to 9304: Of shotguns or rifles of Heading 9303: Other: Other: Of shotguns, including shot-gun rifle combinations: Other.” The rate of duty will be free.
The applicable subheading for the omega internal gunlocks used with rifles will be classified in 9305.29.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Parts and accessories of articles of headings 9301 to 9304: Of Shotguns or rifles of heading 9303: Other: Other: Of rifles: Other”. 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