CLA-2-93:OT:RR:NC:N3:140
Mr. Robert Hornyan
ACB Import Services, Inc.
2153 E. Jones Ave
Phoenix, Arizona 85040
RE: The tariff classification of Finger Stops from China
Dear Mr. Hornyan:
In your letter dated January 20, 2021, you requested a tariff classification ruling on behalf of your client, Central Pacific Industries.
The imported product is called a Finger Stop. In a follow up email from your office, you indicate that, the product will be attached to the barrel in the front of a rifle. Its is intended to provide a place to hold the rifle, to prevent slippage of the rifle when firing. You indicate that it is imported separately from the rifle and is sold as an add-on. It is not required for the rifle to function, but serves to accessorize, and assist, in the intended use of the rifle. An accessory is defined in common terms as: a thing which can be added to something else in order to make it more useful, versatile, or attractive; or as contributing to or aiding an activity or process in a minor way. It is our opinion that this product is an accessory for purposes of classification.
The applicable subheading for the Finger Stops, if intended for use with rifles classifiable in subheading 9303, will be 9305.20.8060, 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.” The general rate of duty will be free.
The subheading for the Finger Stops if for use with military style rifles of Heading 9301 will be 9305.91.1000, HTS, which provides for “Parts and accessories of articles of headings 9301 to 9304: Other: Of military.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 9305.20.8060 or 9305.91.1000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 9305.20.8060; 9305.91.1000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
Additional requirements may be imposed on this product by the Bureau of Alcohol, Tobacco, Firearms and Explosives (BATF). You may contact the BATF by visiting their website at https://www.atf.gov/contact or https://www.atf.gov/contact/licensing-and-other-services.
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