CLA-2-93:OT:RR:NC:2:235
Mr. Charles Spoto
Alba Wheels Up International
150-30 132nd Avenue, Suite 208
Jamaica NY, 11434
RE: The tariff classification of Surestrike™ Laser Ammo- Laser Pro Training Bullet Dry Fire Training System, from Israel
Dear Mr. Spoto:
In your letter dated December 3, 2009, you requested a tariff classification ruling on behalf of Laser Ammo USA.
The instant product, Surestrike™ Laser Ammo- Laser Pro Training Bullet Dry Fire Training System provides the user with the capability to practice in a convenient manner, anytime and anywhere. Descriptive literature and a sample of Surestrike™ Laser Bullet were submitted with your letter. The sample consists of a laser bullet, safety pipe and nut, an extension, a quick user guide, five miniature reflective targets, and a small black carrying case. The Surestrike™ Laser Bullet is indicated for use with the 9mm 40 S&W 45 acp pistol. The literature states that the Laser Ammo lets you train with your pistol in complete safety without using live ammunition. It is easily inserted into the guns chamber and emits a laser pulse that simulates the point of bullet impact.
The applicable subheading for the Surestrike™ Laser Ammo for use with pistol calibers will be 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 4.2 percent ad valorem.
Pursuant to General Note 8, HTSUS, the subject product may be eligible for duty-free treatment, under the United States-Israel Free Trade Area Implementation Act of 1985, upon compliance with all applicable laws and regulations.
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