CLA-2-93:OT:RR:NC:N1:164

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

RE: The tariff classification of a countermeasure dispenser and a pylon from Sweden

Dear Mr. White:

In your letter dated June 23, 2025, you requested a tariff classification ruling. Technical information was submitted with your request.

The first item under consideration is described as an electromechanical countermeasure dispenser (Item BOL-539) for dispensing chaff and infrared expendables from military aircraft. Once incorporated, the dispenser discharges chaff and expendables to disrupt and defeat enemy infrared or radio frequency guided threats. You state that it can be fitted to all fixed wing platforms and installed into other components such as missile launchers, conformal housings, pylons, fuselage or external pods. In your letter, you propose classification in subheading 9301.90.9090, Harmonized Tariff Schedule of the United States (HTSUS). We agree.

The second article under consideration is described as a P2/3 Pylon (Item # 9911094), which attaches to the underwing of an aircraft. The pylon is composed of steel, stainless steel, and aluminum, and is designed to hold fuel tanks, air-to ground weapons, and air-to air weapons. You propose classification in subheading 8807.30.0060, HTSUS. We agree.

The applicable subheading for the countermeasure dispenser (Item BOL-539) will be 9301.90.9090, HTSUS, which provides for Military weapons, other than revolvers, pistols and the arms of heading 9307: Other: Other: Other. The general rate of duty will be Free.

The applicable subheading for the P2/3 Pylon (Item # 9911094) will be 8807.30.0060, HTSUS, which provides for Parts of goods of heading 8801, 8802 or 8806: Other parts of airplanes, helicopters or unmanned aircraft: Other. The general rate of duty will be Free. On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative aluminum products. Additional duties for derivative aluminum products of 50 percent are reflected in Chapter 99, headings 9903.85.04 and 9903.85.07. Products provided by heading 9903.85.08 will be subject to a duty of 50 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. 9903.85.08, in addition to subheading 8807.30.0060, 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 9903.85.08 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 subheadings 9301.90.9090 and 8807.30.0060, 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