CLA-2-93:OT:RR:NC:N1:405
Mr. Donald Bendzik
So Unique Products
1924 SE 6th Avenue
Cape Coral, FL 33990
RE: The tariff classification of taser-stun guns from China
Dear Mr. Bendzik:
In your letter dated January 16, 2015, you requested a tariff classification ruling.
The merchandise under consideration is an electric controlled weapon used for personal security which is identified as a taser-stun gun. The device will be sold at retail and online within the United States. This weapon is made of ABS engineering plastic and alloy metal with a high voltage generator powered by a built-in nickel-cadmium rechargeable battery. The cartridges used in the taser-stun gun contain compressed nitrogen that deploy two small dart probes attached to insulated conductive wires extending to a maximum of 15 feet. The device has a firing range of 5m or less and a shock delay time of 30 seconds. The device also incorporates a LED flashlight (for night use) and a laser (used for firing accuracy).
The long range taser-stun gun device is imported for retail sale together with one holster, one A/C Charger and three cartridges (single-use). General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states, in part, that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. The instant good consists of at least two different articles that are, prima facie, classifiable in different subheadings. It consists of articles put up together to carry out a specific activity (i.e., self-defense). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the good in question is within the term "goods put up in sets for retail sale." GRI 3(b) states, in part, that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. It is the opinion of this office that the essential character is imparted by the taser-stun gun device. By application of GRI 3(b), the applicable subheading for the taser-stun gun set, imported as described above, will be 9304.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307: Other." The rate of duty will be 5.7 percent ad valorem.
The three cartridges, filled with nitrogen at time importation, may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division