United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E87562 - NY E87611 > NY E87577

Previous Ruling Next Ruling
NY E87577

September 24, 1999

CLA-2-95:RR:NC:2:224 E87577


TARIFF NO.: 9305.29.4000

Jack Hayes, PE
Midway USA
P.O. Box 718
Columbia, Missouri 65203

RE: The tariff classification of a rifle stocks from Portugal.

Dear Mr. Hayes:

In your letter of September 13, 1999, you requested a tariff classification ruling.

The merchandise consists of rifle stocks to be made from injected molded plastic material. The stocks will weigh about two pounds and measure approximately 30 inches long by 1.7 inches thick. The stocks will be manufactured in two configurations to accommodate different barrel dimensions; otherwise they are identical in all aspects. It is said that the imported stocks will be used as after-market replacements for older surplus rifle stock or broken stock.

The applicable subheading for the rifle stocks will be 9305.29.4000, Harmonized Tariff Schedule of the United States (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: Stocks.” The duty rate will be 3.5 percent ad valorem. This tariff classification and duty rate is based on the understanding that the stocks in their imported condition are either finished stocks meaning no further work in the U.S. is needed on the stocks themselves or unfinished but so far advanced in manufacture that very little further domestic processing is required. For example, our classification assumes the stocks in their imported condition will have a finished butt stock and handgrip area and a finished hollowed out receiver cavity.

Your inquiry also asks about entry requirements concerning certain movements of the goods. You state that because the subject stocks are similar to the existing wooden stock ordinarily used in certain Mauser bolt action rifles, you intend to transport a Mauser bolt action receiver and trigger plate and the two prototype barrels to Portugal for a “fit-check” inspection. Upon completion of the inspections you will return with these articles to the U.S. Firearms being returned to the U.S. by the person who previously owned them in, and exported them from, the U.S. can request a Customs Form 4455 before exporting the articles.

Questions involving Customs import procedures and required entry documentation of imported rifle components and engineering samples claimed to be of no commercial value can be directed to Customs officers at the port at which you plan to make entry.

In most cases, firearm component parts cannot be released by Customs and imported into the U.S. without the approval of the Bureau of Alcohol, Tobacco and Firearms (ATF). This includes a properly filled out and approved ATF Form 6. You may wish to contact the ATF at the Firearms and Explosives Imports Branch, Room 5300, 650 Massachusetts Avenue, NW, Washington, DC 20226. The telephone number is (202) 927-8320

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 (212) 637-7015.


Robert B. Swierupski Director, National Commodity Specialist Division

Previous Ruling Next Ruling

See also: