CLA-2-93:OT:RR:NC:N1:164
Evelyn Suarez
The Suarez Firm PLLC
5523 Sherier Pl. NW Washington, DC 20016
RE: The tariff classification of unfinished firearm suppressor blanks from New Zealand
Dear Ms. Suarez:
In your letter dated December 10, 2024, you requested a tariff classification ruling on unfinished firearm suppressor blanks from New Zealand on behalf of your client, Rapid Advanced Manufacturing Limited (RAM3D). Pictures and descriptive literature were submitted with your request.
The items for consideration are described as unfinished firearm suppressor blanks for pistols, rifles, and machine guns. At importation, the unfinished blanks will be one-piece, three-dimensionally (3D) printed items composed of titanium or Iconel (a nickel alloy). The unfinished blanks will be cylindrical or rectangular in shape, ranging from 4 to 12 inches in length and a section of 1 inch by 1.5 inches or a diameter of 1.5 to 3 inches. In addition, all unfinished blanks will include an intricate internal baffle structure for gas flow and sound reduction but will not feature threading or bores. Consequently, they will be incapable of attachment or direct use upon importation and require finishing operations in the U.S. These operations include, but are not limited to, removal of support material, bore clearing, thread machining, ring assembly (if applicable), and coating.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
Suppressors are commonly referred to as “silencers” in the context of firearms, and the two terms are often used interchangeably. Silencers are listed as an exemplar in the ENs to heading 9305, HTSUS, which provides for Parts and accessories of articles of headings 9301 to 9304. Accordingly, firearm suppressors are provided for in heading 9305, HTSUS, by operation of GRI 1. However, the subject firearm suppressor blanks are unfinished and incapable of direct use at importation. Therefore, GRI 2 is considered.
GRI 2(a) states that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
Furthermore, the ENs clarify the meaning of the term “blanks” in the context of GRI 2(a). The ENs to GRI 2(a) state, “The provisions of this Rule also apply to blanks unless these are specified in a particular heading. The term ‘blank’ means an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished article or part. . .”
As described, the subject firearm suppressor blanks satisfy the criteria for “blanks” as they are not ready for direct use but have the approximate shape, dimensions, weight, and internal structural complexity of finished firearms suppressors. Additionally, the available information indicates that the unfinished firearm suppressor blanks, at importation, are neither suited for nor capable of any other use. In consequence, the subject firearm suppressor blanks have the essential character of finished firearms suppressors, and under the authority of GRI 1 and GRI 2(a), will be classified in heading 9305, HTSUS.
The applicable subheading for the unfinished suppressor blanks for pistols will be 9305.10.2080, 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.
The applicable subheading for the unfinished suppressor blanks for sporting rifles 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 rate of duty will be Free.
The applicable subheading for the unfinished suppressor blanks for military rifles will be 9305.91.1000, HTSUS, which provides for Parts and accessories of articles of headings 9301 to 9304: Other: Of military weapons of heading 9301: Of rifles. The rate of duty will be Free.
The applicable subheading for the unfinished suppressor blanks for machine guns (other than military rifles) will be 9305.91.3030, HTSUS, which provides for Parts and accessories of articles of headings 9301 to 9304: Other: Of military weapons of heading 9301: Other: 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Paul Taylor at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division