Mr. John Mulvihill
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919
RE: The tariff classification of an Outpost Mobile Shooting Range from Canada
Dear Mr. Mulvihill:
In your letter dated September 7, 2010, on behalf of your client Mancom Manufacturing Inc., you requested a tariff classification ruling.
The imported merchandise is an Outpost Mobile Range System which is a fully equipped firearms training facility located in a trailer. The Outpost Mobile Range System permits personnel to practice shooting at targets, firearms training, qualification, weapons function testing, and more. No other type of training functions or scenarios are allowed other than for firearms qualifications. The trailer contains all the features of an indoor range and it is easily transported to other sites or it can be parked in a convenient location. The Outpost Mobile Shooting Range provides its own power through a generator or it can be plugged in.
In its imported condition, you state that the mobile shooting range will not contain any firearms or ammunition of any type.
In your letter, you suggested that the Outpost Mobile Range System be classified under subheading 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), as Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof. In Headquarters Ruling Letter 964597 BJB, sent to the Port Director of Buffalo on 7-19-01, and 965028 BJB, dated 7-10-01, which revoked New York Ruling Letters F83529 and F83541, the Harmonized System Explanatory Notes to 9023 indicate that it is for instruments and apparatus, unsuitable for other uses, which are used to explain/demonstrate “sophisticated concepts.” The concept of hitting a target is quite simple. Your shooting range primarily enables officers to practice doing so and thus to improve their accuracy. Its principal secondary usage appears to be in proficiency testing, which is not for explaining/demonstrating “sophisticated concepts.” Therefore, HTSUS 9023 does not apply.
The applicable subheading for the Outpost Mobile Shooting Range will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% 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 Patricia O’Donnell at (646) 733-3011.
Robert B. Swierupski
National Commodity Specialist Division