CLA-2-93:OT:RR:NC:N1:405
Wolfgang Tweraser
Armatix LLC
3880 Pembroke Road
Hollywood, FL 33021
RE: The tariff classification of iP1SmartSystem from Germany
Dear Mr. Tweraser:
In your letter dated July 12, 2016 you requested a tariff classification ruling.
The item under consideration is the iP1 SmartSystem. Packaged together in a fitted lockable storage/transportation case with printed instruction manual, PIN-card, 1/10” diameter punch, warranty card, batteries and target, this system is comprised essentially of the iP1 pistol with magazine and the iW1 wrist watch. Based on a telephone conversation with this office, you confirmed that the firearm and the watch communicate using RFID technology.
The iP1 is a semi-automatic single/double action .22 caliber pistol with integrated mechatronic safety device. The pistol remains in a locked state until a pincode is input by the user and communication is established with the iW1 watch. If knocked out of the user’s hand, stolen, lost or in some other way moved out of the 10 inch operational range, the pistol is automatically deactivated and rendered unusable. The watch also allows for time-controlled weapon deactivation. The firearm features electronic magazine disconnect and three color-coded operating modes/LED indicators, that along with the watch’s display, alert the user of the weapon’s status.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. It is the opinion of this office that the iP1 SmartSystem is a set for tariff purposes. While both the pistol and the watch play significant roles in the overall operation of the system, we find that essential character is, in fact, imparted by the iP1 pistol.
The applicable subheading for the iP1 SmartSystem will be 9302.00.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Revolvers and pistols, other than those of heading 9303 or 9304: Semiautomatic pistols. The rate of duty will be 14¢ each + 3 percent 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 https://hts.usitc.gov/current.
Please be advised that the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) may have some specific requirements concerning the importation of this merchandise. We suggest that you contact them directly at www.atf.gov.
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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division