CLA-2-93:RR:NC:2:224 I84819
Matthew T. McGrath
Barnes, Richardson & Colburn
1225 Eye Street, N.W.
Suite 1150
Washington, D.C. 20005
RE: The tariff classification of a bomb cylinder from Germany.
Dear Mr. McGrath:
In your letter dated July 31, 2002, you requested a tariff classification ruling, on behalf of Kurvers, Inc., your client.
You are requesting the tariff classification on an item that has been described in your ruling request as a bomb casing for a 2000-lb. bomb. For the purposes of this letter, the preferred term for this product is cylinder, not casing. The bomb cylinder is designed to hold a 2000-lb. bomb, cut to precise lengths and prepared for further processing in accordance with military specifications. The product consists of a carbon steel cylinder that is 95 inches in length with an outside diameter of 18.00 inches and a wall thickness of between 0.625 and 0.585 inches. The cylinder is constructed of a steel quality that is suitable for welding and able to withstand a cold forming operation for the manufacture of specified sizes of armaments. The product is not heat-treated. Utilizing the information presented to this office and taking into consideration the statement contained herein that the product is dedicated to use as a bomb cylinder, the correct classification will be in Chapter 93 of the HTSUSA as parts for bombs. Detailed diagrams were submitted with the ruling request.
The applicable subheading for the bomb cylinder (casing) will be 9306.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof…Other…Parts for bombs, grenades, torpedoes, mines and similar munitions of war; parts of other ammunition and projectiles.” The rate of duty will be free.
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