CLA-2-95:RR:NC:2:224 G86806
Sandra Martin
PBB Global Logistics
P.O. Box 908
145 Hunter Dr.
Wilmington OH 45177
RE: The tariff classification of a Boulder Buster. ™
Dear Ms. Martin:
In your letter dated January 29, 2001, you requested a tariff classification ruling.
The Boulder Buster™ is a portable piece of equipment primarily used in the splitting and breaking of rocks and boulders, and in the demolition of concrete structures. Technical literature explains the propellant technology used in the operation of this equipment. An explosive cartridge power device filled with propellant generates a pressure impulse. The impulse is directed via a barrel into an incompressible fluid column (water or gel) placed in a pre-drilled hole in the rock. The unique characteristics of the propellant and cartridge design result in a rapidly developing pressure wave that begins the propagation of the fractures. The static pressure developed by the propellant cause further mechanical stress on the rock, resulting in the tensile fracturing of the rock.
Merchandise imported into the United States is classified under the Harmonized Tariff System of the United States Annotated (HTSUSA). Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order.
The Explanatory Notes to the Harmonized Commodity Description and Coding System (Explanatory Notes), although not dispositive or legally binding, provide a commentary on the scope of each chapter, heading and certain subheadings of the HTSUSA, and are generally indicative of the proper interpretation of such headings and subheadings. Customs believes the notes should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Heading 9303, HTSUSA, provides, in part, for firearms and similar devices which operate by the firing of an explosive charge. The Explanatory Notes to heading 9303 state that the heading includes some devices which are not weapons but which operate by the firing if an explosive charge.
The applicable subheading for the Boulder Buster™ rock breaking equipment will be 9303.90.8000, HTSUSA, the provision for “Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Vary pistols and other device designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns): Other: Other.” The rate of duty will be free.
This ruling is being issued under the provisions of Section 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 212.637.7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division