N299999 N2 Ruling Active

The tariff classification of the Safe Escape from China

Issued September 7, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9304.00.6000

Headings: 9304

Product description

The product at issue is identified as the Safe Escape. The Safe Escape is described as a multi-function device that incorporates a pepper spray canister, a seat-belt cutter, and a carbide tip for use in breaking automotive glass. The Safe Escape is composed of an outer plastic housing, a recessed steel cutting blade, a tapered carbide tip, and an actuator to project the pepper spray. You indicate that the item will be imported fully assembled, though the contents of the pepper spray canister will be added after importation.

CBP rationale

The applicable subheading for the Safe Escape will be 9304.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307: Other.

Full text

N299999 September 7, 2018 CLA-2-93:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9304.00.6000 Mark Hamilton C.H. Robinson 4659 World Parkway Circle St. Louis, MO 563134 RE: The tariff classification of the Safe Escape from China Dear Mr. Hamilton: In your letter dated August 13, 2018, on behalf of Security Equipment Corporation, you requested a tariff classification ruling. The product at issue is identified as the Safe Escape. The Safe Escape is described as a multi-function device that incorporates a pepper spray canister, a seat-belt cutter, and a carbide tip for use in breaking automotive glass. The Safe Escape is composed of an outer plastic housing, a recessed steel cutting blade, a tapered carbide tip, and an actuator to project the pepper spray. You indicate that the item will be imported fully assembled, though the contents of the pepper spray canister will be added after importation. Based on the information provided, the Safe Escape is a composite good in which the product’s ability to serve as a pepper spray device, at a minimum, is covered by the heading that appears last among those that equally merit consideration in providing the device’s essential character. The applicable subheading for the Safe Escape will be 9304.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307: Other. The rate of duty will be 5.7% ad valorem. 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 on the World Wide Web at https://hts.usitc.gov/current. 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 Evan Conceicao at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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