CLA-2-93:RR:E:NC:2:224 R05013
Cindy Johnson
Academy, Ltd.
1800 N Mason Road
Katy TX
RE: The tariff classification of a pistol from Turkey
Dear Ms. Johnson:
In your electronic ruling request dated October 4, 2006, you requested a tariff classification ruling.
The merchandise is described as a Kama Blue 9MM pistol. The pistol is imported and sold domestically in a hard case that includes two magazines, one bore brush, one bore swab, one 11/2-ounce bottle of gun oil and an instruction manual.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings (or subheadings) and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
There is no one heading or subheading in the tariff schedule that covers these components in combination. Therefore, GRI 1 cannot be used as a basis for classification. GRI 3(b) states, in part, that goods put up in sets for retail sale shall be classified as if consisting of the component that gives them their essential character. We are of the opinion that the described pistol kit contents are a set for tariff purposes. Further, we conclude that the pistol imparts the essential character to the whole set.
Under authority of GRI 3(b), the Kama Blue 9MM pistol set is provided for as a pistol in heading 9302 of the HTSUS. It is specifically classifiable in subheading 9302.00.0090, HTSUS, which provides for revolvers and pistols, other than those of heading 9303 or 9304, other. The rate of duty will be 14 cents each plus three percent 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 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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division