Mr. Taehoon Koo
Taehoon Joseph Koo CHB
2233 Avalon Way
Bloomingdale, NJ 07403
RE: The tariff classification of percussion primers from Bosnia-Herzegovina
Dear Mr. Koo:
In your letter dated February 26, 2021, you requested a tariff classification ruling on behalf of
Scorpion Guns & Ammo.
The products identified in your letter are "Primer 4, 5/3-P1 for small pistol," "Primer 5, 5/3-P2 for large pistol MAGNUM," "Primer 4, 5/3-P3 for small rifle," and "Primer 4, 5/3-1 for 5.56 [NATO]." They are boxer primers, which will be fixed in the bases of cartridge cases. They consist of (1) a cup made of cartridge brass or nickel-plated cartridge brass, (2) a noncorrosive and non-mercuric priming mixture, (3) a three-legged anvil made of cartridge brass, (4) a cover (paper disc) placed between the priming mixture and the anvil, and (5) primer lacquers. 100 pieces of each type of primers are packed into a plastic tray with a carton cover. 50 pieces of plastic trays are packed into a carton box, 10 of which are packed into a special case.
You suggested the percussion primers should be classified in subheading 9306.30.8000, Harmonized Tariff Schedule of the United States (HTSUS), as parts of other cartridges. However, percussion primers are precluded from Chapter 93 per Note 1(a) to Chapter 93.
The applicable subheading for the percussion primers will be 3603.00.6000, HTSUS, which provides for percussion caps. The general rate of duty will be 4.2 percent ad valorem.
In your letter, you inquired about the application of a trade program or trade agreement. Bosnia-Herzegovina is considered a beneficiary developing country for the purposes of the Generalized
System of Preferences (GSP) per General Note 4 (a). However, General Note 4(d) states "[a]rticles provided for in a provision for which a rate of duty of "Free" appears in the "Special" subcolumn of rate of duty column 1 followed by the symbol "A*" in parentheses, if imported from a beneficiary developing country set out opposite the provisions enumerated below, are not eligible for the duty-free treatment provided in subdivision (c) of this note." In this case, the primers are imported from Bosnia-Herzegovina and classified in subheading 3603.00.60, where a rate of duty of "Free" appears in the "Special" subcolumn of rate of duty column 1 followed by the symbol "A*" in parentheses. Articles provided for in subheading 3603.00.60 from Bosnia-Herzegovina are specifically enumerated in General Note 4 (d) as articles not eligible for preferential treatment. Accordingly, the primers are not eligible for preferential treatment under the GSP. Please note legal authorization for the GSP program expired on December 31, 2020.
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.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency (EPA). Information on the TSCA can be obtained by contacting the EPA at Document Control Office (7407M), Office of Pollution Prevention and Toxics (OPPT), Environmental Protection Agency, 1200 Pennsylvania Avenue, N.W., Washington, D.C., 20460, by calling the Toxic Substances Control Act Hotline at (202) 554-1404, by e-mailing to firstname.lastname@example.org, or by visiting their website at www.epa.gov.
Additional requirements may be imposed on this product by the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). You may contact the ATF by visiting their website at https://www.atf.gov/contact or https://www.atf.gov/contact/licensing-and-other-services
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 Fei Chen at email@example.com.
Steven A. Mack
National Commodity Specialist Division