The tariff classification of a machine gun tripod from Germany

N319680 May 26, 2021 CLA-2-93:OT:RR:NC:N3:140 CATEGORY: Classification TARIFF NO.: 9305.91.3030 Mr. Richard Lee De Haan 665 Curtis Drive Gettysburg, Pennsylvania 17325 RE: The tariff classification of a machine gun tripod from Germany Dear Mr. De Haan: In your letter dated May 25, 2021, you requested a tariff classification ruling. The subject merchandise is stated to be a surplus German military tripod. You indicate that it is for personal recreational use. You specify that the item’s model number and description as MG3/MG42 AA tripod. Its intended use is to assist in the firing of a machine gun. The MG 3 is a German general-purpose machine gun. The weapon's design is derived from the World War II era MG 42 universal machine gun. The applicable subheading for the machine gun tripod will be 9305.91.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of articles of heading 9301 to 9304: Other: Of military weapons of heading 9301: Other.” The rate of duty will be free. 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 Paul Hodgkiss at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division