CLA-2-93:OT:RR:NC:N1:164
Daniel Bazua
Richard L. Jones Customhouse Brokers, Inc.
4832 E. Vaughan St. San Luis, AZ 85336
RE: The tariff classification of a two-axis turret base from Mexico
Dear Mr. Bazua:
In your letter dated February 19, 2025, you requested a tariff classification ruling on a two-axis turret base from Mexico on behalf of your client, O-Robotix, Inc. Pictures and descriptive literature were submitted with your request.
The item under consideration is a two-axis turret base manufactured primarily from aluminum, steel, and acetal plastic components. Using computer numerical control (CNC) milling and lathe machines, the metal components undergo machining before powder coating, painting, assembly, testing, and packaging. In your request, you stated that at importation the subject turret base is merely an inoperable metallic base, intended to serve only as a component of a completed turret base, and has no stand-alone functionality. Electronic components such as cameras, servomotors, and other elements will be incorporated after importation. During operation, the completed two-axis turret base supports and rotates a firearm to neutralize unmanned aerial vehicles kinetically. In correspondence, you clarified that the completed turret base is designed for use with M240B and M240C machine guns.
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).
According to the ENs to heading 9305, “The parts and accessories of this heading include . . . turrets, carriages, tripods, and other special mountings for guns, machine-guns, sub-machine-guns, etc., whether or not with aiming and loading mechanisms.” Based on the submitted information, the two-axis turret base aligns with the listed exemplars and is solely designed and dedicated for such use.
The applicable subheading for the two-axis turret base 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 (C.F.R.), 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 C.F.R. 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