CLA-2-76:OT:RR:NC:N1:164

Karl White
Marvin Engineering Co., Inc.
261 W. Beach Ave
Inglewood, CA 90302

RE: The tariff classification of a captive air training dummy missile body from the United Kingdom

Dear Mr. White:

In your letter dated June 23, 2025, you requested a tariff classification ruling regarding a captive air training dummy missile body from the United Kingdom. You submitted technical information with your request and in subsequent correspondence.

The item under consideration is described as a dummy missile body for training purposes. You state that after importation it will be used to test and validate the mechanical strength requirements of a missile launcher. Furthermore, you clarify that during testing, the item will not be cut open, displayed, demonstrated, or discussed beyond the aforementioned testing process. At importation, the dummy missile body will not contain a warhead, rocket motor, electronics, measuring devices, or mechanical apparatus. In addition, you confirmed the dummy missile’s body is not identical to the fully functional and complete version of the missile due to differences in design, structure, and therefore functionality. Consequently, the dummy missile body cannot be used as, or converted into, a part of a live, fully functional missile. Finally, you confirmed the dummy missile body consists of 60 percent aluminum and 40 percent steel by weight.

In your letter, you suggest the applicable subheading for the captive air training dummy missile body to be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof. We disagree. The dummy missile body, as imported, can have numerous different applications and is not limited to solely demonstrational purposes. Moreover, the dummy missile body is not a scale model or cross section to show different components in an educational environment. Instead, the suggested application is to run a qualification test for a missile launcher to validate its mechanical strength requirements. This is just one example of an application that would be outside the scope of heading 9023, HTSUS. Accordingly, heading 9023, HTSUS, is excluded from consideration. Alternatively, you suggest classification in subheading 9306.90.0080, HTSUS, 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, including shot and cartridgewads: Other: Parts for bombs, grenades, torpedoes, mines and similar munitions of war; parts of other ammunition and projectiles. We disagree. Based on your submission, the dummy missile body is totally inert and completely absent of all functional missile components including, but not limited to, a warhead, a rocket motor, electronics, measuring devices, and mechanical apparatus. Additionally, you confirmed that the dummy missile body is not identical to the fully functional, complete version due to structural differences which make it impossible for it to function as a part of a missile. Since the dummy missile body is neither a missile, a part of a missile, nor of the class or kind of merchandise provided for in heading 9306, HTSUS, classification in heading 9306 is precluded.

Section XV Note 7 of the HTSUS states that the classification of composite articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. Based on the information provided, the metal in this composite article that predominates by weight is aluminum. Therefore, the captive air training dummy missile body will be classified in heading 7616, HTSUS, which provides for other articles of aluminum.

The applicable subheading for the captive air training dummy missile body will be 7616.99.5190, HTSUS, which provides for Other articles of aluminum: Other: Other: Other: Other: Other: Other. The general rate of duty will be 2.5 percent ad valorem.

On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative aluminum products. Additional duties of 25 percent for derivative aluminum products of the United Kingdom are reflected in Chapter 99, headings 9903.85.13, 9903.85.14, and 9903.88.15. Products provided by heading 9903.85.15, as well as products of Chapter 76 provided by 9903.85.13 and 9903.85.14, will be subject to a duty of 25 percent upon the value of the aluminum content. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.85.14, in addition to subheading 7616.99.5190, HTSUS. Derivative aluminum articles processed in another country from aluminum articles that were smelted and cast in the United States, provided for in heading 9903.85.09, are not subject to the additional ad valorem duties.

Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. For products covered by heading 9903.85.14, this additional duty applies to the non-aluminum content of the merchandise. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 7616.99.5190, HTSUS, listed above.

The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (C.F.R.), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 C.F.R. 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Paul Taylor at [email protected].
Sincerely,

(for)
James Forkan
Acting Director
National Commodity Specialist Division