L88268 L8 Ruling Active

The tariff classification of firearm swivels sets from China.

Issued October 24, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9305.29.2000, 9305.29.5000

Headings: 9305

Product description

The merchandise consists of metal swivel sets with their appropriate hardware that allows for the attachment of a carry sling to the fore end or buttstock of the specific firearm for which each is designed. The subject swivel sets are identified as 1.) set no.1402-3 for 1¼ inch slings, said to fit guns with quick detachable bases already mounted; 2.) set no.1561-2 for 1 inch slings, designed to fit most pump and automatic shotguns; and, 3.) set no.1801-2 for 1 inch slings, said to be a swivel assembly system for use with certain shotguns. The samples will be returned at your request. Swivels sets such as these are considered accessory equipment for guns, rifles or carbines.

CBP rationale

The applicable subheading for the 1561-2 and 1801-2 swivel sets will be 9305.29.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories of articles of heading 9301 to 9304: Of shotguns or rifles of heading 9303: Other: Other: Of shotguns, including shotgun-rifle combinations: Other. The applicable subheading for the 1402-3 swivel set will be 9305.29.5000, HTS, which provides for “Parts and accessories of articles of heading 9301 to 9304: Of shotguns or rifles of heading 9303: Other: Other: Of rifles: Other.

Full text

NY L88268 October 24, 2005 CLA-2-93:RR:NC:2:224 L88268 CATEGORY: Classification TARIFF NO.: 9305.29.2000; 9305.29.5000 Jane Johnson Scarbrough International, Ltd. 10841 Ambassador Drive Kansas City MO 64153 RE: The tariff classification of firearm swivels sets from China. Dear Ms. Johnson: In your letter dated October 1, 2005, you requested a tariff classification ruling on behalf of the Bushnell Corporation. The merchandise consists of metal swivel sets with their appropriate hardware that allows for the attachment of a carry sling to the fore end or buttstock of the specific firearm for which each is designed. The subject swivel sets are identified as 1.) set no.1402-3 for 1¼ inch slings, said to fit guns with quick detachable bases already mounted; 2.) set no.1561-2 for 1 inch slings, designed to fit most pump and automatic shotguns; and, 3.) set no.1801-2 for 1 inch slings, said to be a swivel assembly system for use with certain shotguns. The samples will be returned at your request. Swivels sets such as these are considered accessory equipment for guns, rifles or carbines. The applicable subheading for the 1561-2 and 1801-2 swivel sets will be 9305.29.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories of articles of heading 9301 to 9304: Of shotguns or rifles of heading 9303: Other: Other: Of shotguns, including shotgun-rifle combinations: Other.” The rate of duty will be free. The applicable subheading for the 1402-3 swivel set will be 9305.29.5000, HTS, which provides for “Parts and accessories of articles of heading 9301 to 9304: Of shotguns or rifles of heading 9303: Other: Other: Of rifles: Other.” The rate of duty will be free. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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