Ampac Customs Service
9111 S. La Cienega Blvd. Suite 201
Inglewood CA 90301
RE: The tariff classification of brass cups for cartridge cases made in China
Dear Mr. Hung:
In your letter dated December 21, 1999, you requested a tariff classification ruling on behalf of West Coast Metal Industry.
The merchandise consists of unfinished cartridge case cups. Apparently, cartridge cases will be manufactured in the U.S. from copper scrap material that has been processed into brass cups in China. Brass cups are cylindrical solid pieces of metal about one-third the height of a finished cartridge case. Cartridge case cups are manufactured in all calibers in accordance with both international military specifications and custom designs. The case cups are supplied to ammunition manufacturers in all alloys, metal combinations, shapes and finishes.
The cups here consist of 90 percent copper and 10 percent zinc. In the initial manufacturing process, discs are stamped from flat rolled sheets, then hollowed or rounded inward in a drawing machine to a bowl-like or cup-like configuration illustrated in your accompanying sketch. You indicate that the size of the cups at this stage are anywhere from 18 mm to 56 mm in length, with a diameter of from 7.5 mm to 12 mm, with one end of the cup depression open and the other end closed inward. The thickness of the cup wall is less than 1 mm. This is the cups' condition as imported. Following importation, the unfinished brass cups are processed and formed into finished cartridge cases for ammunition.
The Explanatory Notes to the Harmonized Commodity Description and Coding System although not dispositive or legally binding, provide a commentary on the scope of each heading and certain subheadings of the Harmonized Tariff Schedule of the United States (HTSUS), and are generally indicative of the proper interpretation of such headings and subheadings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The Explanatory Notes to heading 93.06 state:
[T]his heading includes:
(F) Parts of ammunition and munitions of war, for example:
(2) cartridge cases and other parts of cartridges, for example, bases (of brass),
inner caps and inner bases and linings (of metal or paperboard) and wads
(of felt, paper or cork, etc.).
The applicable subheading for the cartridge case cup will be 9306.30.8000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads: other cartridges and parts thereof: other. The rate of duty will be free.
Pursuant to Section 38 of the Arms Export Control Act of 1976 (22 U.S.C. 2778), Executive Order 11958 (as amended) and the decision of May 26, 1994 by the President of the United States, certain munitions including but not limited to ammunition parts such as bullets, cartridge cases, jackets and components therefor, (27 C.F.R. Part 47.21) are prohibited under the Arms Embargo on Importations from the People's Republic of China.
Further information on the admissibility of this merchandise may be obtained by contacting the Bureau of Alcohol, Tobacco and Firearms; Firearms and Explosives Imports Branch, at (202) 927-8320.
This ruling is being issued under the provisions of Section 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 (212) 637-7011.
Robert B. Swierupski