CLA-2-93:OT:RR:NC:N1:164
Neil Myers
North American Trade, LLC
388 Cane Creek Road, Suite 22
Fletcher, NC 28732
RE: The tariff classification and applicability of 9802.00.60 to cartridge cups, projectile cups, and cartridge
strip manufactured from scrap gathered in the United States, processed in India, and returned to the United
States for further processing
Dear Mr. Myers:
In your letter dated December 4, 2025, you requested a tariff classification ruling. Specifically, you seek a
determination as to whether certain cartridge cups, projectile cups, and cartridge strip from India qualifies for
a reduction in duty under subheading 9802.00.60, Harmonized Tariff Schedule of the United States
(HTSUS).
The first items under consideration are described as unfinished cartridge case cups which are cylindrical,
solid pieces of metal less than the height of a finished cartridge case. After importation, the unfinished
cartridge case cups will be manufactured into finished cartridge cases for use in ammunition of all calibers in
accordance with military specifications and custom designs. You state that the subject cups are brass,
consisting of 70 percent copper and 30 percent zinc. The unfinished cartridge case cups will be manufactured
in India from U.S.-origin copper scrap. Specifically, discs are stamped from flat-rolled sheets and then
shaped by a drawing machine into a bowl or cup-like configuration. When imported into the U.S., the
cartridge cups will range from 10 millimeters (mm) to 105 mm in length and 4 mm to 31 mm in diameter. In
addition, the thickness of the cup wall will range from less than 1 mm to 10 mm.
The next items under consideration are described as unfinished cartridge projectile cups which are
cylindrical, solid pieces of metal less than the height of a finished cartridge projectile. After importation, the
unfinished cartridge projectile cups will be manufactured into cartridge projectiles for use in ammunition of
all calibers in accordance with military specifications and custom designs. You state that the subject
projectile cups consist of 60-99 percent copper and 1-40 percent zinc. The unfinished cartridge projectile
cups will be manufactured in India from U.S.-origin copper scrap. Specifically, discs are stamped from
flat-rolled sheets and then shaped by a drawing machine into a bowl or cup-like configuration. When
imported into the U.S., the projectile cups will range from 5 mm to 65 mm in length and 4 mm to 31 mm in
diameter. Furthermore, the thickness of the cup wall will range from less than 1 mm to 10 mm.
The final item under consideration is described as unfinished copper strip that ranges in width from 50 mm to
450 mm and ranges from 0.5 mm to 6 mm in thickness. The strip is manufactured in India from U.S. -origin
copper scrap. After the U.S. origin scrap is manufactured into copper strip in India, it is imported into the
U.S. in coils and is further processed into cartridge projectiles.
The applicable subheading for the unfinished cartridge case cups will be 9306.30.8000, 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
cartridges and parts thereof: Other.” The general rate of duty will be Free.
The applicable subheading for the unfinished cartridge projectile cups will be 9306.30.8000, 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
cartridges and parts thereof: Other.” The general rate of duty will be Free.
At the time of import into the U.S. the copper strip that has a thickness of 5 mm or more will be
7409.21.0010, HTSUS, which provides for “Copper plates, sheets and strip, of a thickness exceeding 0.15
mm: Of copper-zinc base alloys (brass): In coils: Of a thickness of 5 mm or more.” The general rate of duty
will be 1.9 percent ad valorem.
The copper strip that has a thickness of less than 1.6 mm will be 7409.21.0075, HTSUS, which provides for
“Copper plates, sheets and strip, of a thickness exceeding 0.15 mm: Of copper-zinc base alloys (brass): In
coils: Of a thickness of less than 5 mm: Of a width of less than 500 mm: Of a thickness less than 1.6 mm.”
The general rate of duty will be 1.9 percent ad valorem.
The copper strip that has a thickness between 1.6 mm and less than 5 mm will be 7409.21.0090, HTSUS,
which provides for “Copper plates, sheets and strip, of a thickness exceeding 0.15 mm: Of copper-zinc base
alloys (brass): In coils: Of a thickness of less than 5 mm: Of a width of less than 500 mm: Other.” The
general rate of duty will be 1.9 percent ad valorem.
You have also requested a determination about on the eligibility of subheading 9802.00.60, HTSUS, which
provides a partial duty exemption for:
[a]ny article of metal . . . manufactured in the United States or subject to a process of
manufacture in the United States, if exported for further processing, and if the exported article
as processed outside the United States, or the article which results from the processing outside
the United States, is returned for the United States for further processing.
Subheading 9802.00.60, HTSUS, therefore imposes four requirements: (1) the merchandise must be an article
of metal; (2) the metal must either be manufactured in the United States or subject to a process of
manufacture in the United States; (3) the metal must be exported for further processing; and (4) the metal
must be returned to the United States for further processing.
For purposes of subheading 9802.00.60, HTSUS, “metal” includes “base metals enumerated in note 3 to
section XV,” which in turn includes copper. Therefore, the copper scrap used in the subject merchandise will
qualify as an “article of metal” under subheading 9802.00.60, HTSUS, satisfying the first requirement.
According to your submission, the copper and brass scrap is a product of day-to-day processing operations
such as the drawing, stamping, piercing, and trimming of copper and brass into ammunition components.
Industrial scrap is left over from these operations. As you described, in certain instances, scrap may also be
purchased from other U.S. companies or scrapyards and may include non-U.S. origin scrap. In Headquarters
Ruling Letter 555096 (July 7, 1989), it was determined that in order for scrap to be eligible under the statute
where foreign metal is involved, the scrap must be obtained from the processing of foreign metal in the U.S.
The day-to-day processing operations of drawing, stamping, and trimming of copper and brass, which occur
in the U.S., satisfies this second requirement of 9802.00.60, HTSUS.
Regarding the third requirement, you state that the copper and brass scrap subjected to processes of
manufacturing in the U.S. is exported to India where it is melted into ingots. Following that, the ingots are
formed into coils, which are then formed into strips. For the cartridge case and projectile cups, the strip is
stamped into and subsequently formed into cups. In all cases, the copper and brass scrap is transformed from
scrap into distinguishable articles of commerce, constituting the requirement of “further processed” under
this tariff provision. Consequently, the third requirement is satisfied.
Finally, the cartridge case cups are returned to the U.S. where they are further processed into ammunition
cartridge cases by drawing, cutting, stamping, and grooving processes. The projectile case cups are returned
to the U.S. where they are further processed into ammunition components by drawing, cutting, stamping,
grooving and filling with core material. Additionally, the cartridge strip is returned to the U.S. where it is
further processed into cartridge cases and projectile cases by processes such as coining, drawing, cutting,
trimming, stamping, grooving, swaging, and filling with core material (if applicable). The totality of these
processes constitutes “further processed” in the U.S. and satisfies the fourth requirement. Accordingly, the
subject merchandise may be entered under subheading 9802.00.60, HTSUS, with duty only upon the value of
the foreign processing contingent upon compliance with applicable regulations
When determining the country of origin for purposes of applying current trade remedies under Section 301
and additional duties, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling
Letter H301619 (November 6, 2018). The test for determining whether a substantial transformation will
occur is whether an article emerges from a process with a new name, character, or use different from that
possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778
(C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v.
United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
Based on the description of the manufacturing process in India, the totality of operations constitutes a
substantial transformation of the scrap exported from the United States. Articles emerge from processing in
India with a new name, character, and use different from that possessed by the scrap prior to processing. As a
result, the country of origin will be India.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division