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NY C82398

December 22, 1997

CLA-2-95:RR:NC:2:224 C82398


TARIFF NO.: 9305.90.4000

Mary Ann Comstock
W.Y. Moberly, Inc.
Box 164
Sweetgrass, Montana 59484

RE: The tariff classification of a perforating gun barrel from Canada.

Dear Ms. Comstock:

In your letter dated December 6, 1997, you requested a tariff classification ruling on behalf of MPB Technologies, Inc.

The merchandise consists of an imported steel gun barrel, pre-drilled and produced in different sizes, which is used as a specialized component in the manufacture of a perforating gun.

A perforating gun, known commercially as a Retrievable Tubing Gun, is defined as a device fitted with shaped charges or bullets that is lowered to the desired depth in a well and fired to create penetrating holes in underground casing, cement, and formations.

The Explanatory Notes (ENs) of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) state in paragraph 93.03 that "this heading includes all firearms not covered by heading 93.01 and 93.02; it includes some devices which are not weapons but which operate by the firing of an explosive charge."

The perforating gun, in which the imported steel gun barrel is a component, would be classified in subheading 9303.90.8000, HTSUSA, which provides for other firearms and similar devices which operate by the firing of an explosive charge. The applicable subheading for the gun barrel component part would then be 9305.90.4000, HTSUSA, which provides for "Parts and accessories of articles of headings 9301 to 9304: Other: Of articles of heading 9303 other than shotguns or rifles." The duty rate will be 0.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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)466-5475


Robert Swierupski
National Commodity

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