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

Ms. Suzanne Baron Helming
Raytheon Company
1151 E. Hermans Rd, Bld 807/A3
Tucson, AZ 85756

RE: The tariff classification of a Digital Data Processor for the Evolved Sea Sparrow Missile (ESSM) from Australia

Dear Ms. Baron Helming:

In your letter dated March, 31, 2009, you requested a tariff classification ruling.

The subject product is a digital data processor known as the “Unit 2” which is used in the Evolved Sea Sparrow Missile. The processor in question is a part of the missile. You state the processor is essentially the brain of the missile and performs various control and signal processing activities. You also indicate Unit 2 is specifically designed for use on the ESSM and cannot be used for any other applications due to the physical design and embedded software. The applicable subheading for the digital data processor known as “Unit 2” 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