CLA-2-93:OT:RR:NC:N3:140
Mr. David Salkeld
Arent Fox
1717 K Street, NW
Washington, DC 20006-5344
RE: The tariff classification of Unit4 Magazine from Taiwan
Dear Mr. Salkeld:
In your letter dated October 07, 2020, and your follow up email dated October 31, 2020, you requested a tariff classification ruling on behalf of your client, Unit Solutions (“UNIT”).
The component of the UNIT4 Training System that is the subject of this ruling request is
called the “Unit4 Magazine.” It is designed to resemble a standard M4 carbine magazine in both shape and weight. The Magazine is made out of steel and aluminum and is comprised of (in-part) a CO2 gas pressure regulation and metering system, and a housing to hold the CO2 gas and projectile source. The Magazine itself does not contain the projectiles or the energy source, rather it holds the disposable TPAK module which houses the CO2 propellant and rounds of projectile balls. The TPAK module is inserted into the Magazine after importation and then it is inserted into the rifle.
The applicable subheading for the Unit4 Magazine will be 9305.99.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Parts and accessories of articles of headings 9301 to 9304: Other: Of articles of subheading 9304.00.20 or 9304.00.40: Other. The rate of duty will be 3.9 % 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 the World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division