The tariff classification of a training gun from the United States

N328704 October 20, 2022 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Michael Patane MPL Brands 71 Liberty Ship Way Sausalito, California 94965 RE: The tariff classification of a training gun from the United States Dear Mr. Patane: In your letter dated October 11, 2022, you requested a tariff classification ruling. The item under consideration is described as a training gun, which is a long-barreled steel and brass model gun welded onto a custom stand. The training gun was initially used in World War II to train American soldiers how to use the real Browning version. The gun is two to three times the size of the actual gun and has specific holes cut out at various points to demonstrate how the weapon operates. The gun is for instructional purposes only and does not have the ability to fire. The device measures 198 cm x 30.5 cm x 45 cm. As you suggested in your letter, the applicable subheading for the training gun will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof.” The general 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 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 Jason Christie at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division