Eligibility for duty-free treatment as emergency war material of metal cable mounts used in cabinets sold to theU.S. Navy

HQ W556670 August 18, 1992  CLA-2 CO:R:C:S W556670 RA CATEGORY: Classification TARIFF NO. 7326.20.00; 9808.00.30  Mr. Serge D. Seguin President Shock-Tech, Inc. 55 Whitney Road Mahwah, New Jersey 07430 RE: Eligibility for duty-free treatment as emergency war material of metal cable mounts used in cabinets sold to the U.S. Navy Dear Mr. Seguin: This is in response to your letter of April 13, 1992, requesting a ruling on the eligibility for free entry of stainless steel cable mounts with aluminum cross bars made in France and used by your company in the manufacture of cabinets for shipboard use by the U.S. Navy. FACTS: You state that the imported cable mounts will be incorporated into cabinets which your company will sell to a prime contractor for the Navy. You ask whether the cable mounts may be imported duty free since their ultimate use is for national defense. You also request information as to the product's applicable tariff classification. ISSUE: Whether the imported cable mounts may be classified under the duty-free provision for articles for military departments in subheading 9808.00.30, Harmonized Tariff Schedule of the United States (HTSUS). LAW AND ANALYSIS: Subheading 9808.00.30, HTSUS, provides for the duty-free treatment of materials certified to the Commissioner of Customs by the authorized procuring agencies to be emergency war materials purchased abroad. This provision is applicable only when a certificate executed by a duty authorized officer or official of the applicable military department is presented in  - 2 - accordance with section 10.102, Customs Regulations (19 CFR 10.102), copy enclosed. The fact that your imported cable mounts will ultimately be used in cabinets on vessels of the U.S. Navy is insufficient to qualify them for free entry in the absence of the required certification. Cable mounts of the type described in your letter are classifiable in subheading 7326.20.00, HTSUS, as other articles of iron or steel, as their essential character appears to be imparted by the stainless steel wire portion. The applicable duty rate is 5.7 percent ad valorem. HOLDING: Imported cable mounts composed of stainless steel wires and aluminum cross bars which will be incorporated into cabinets and sold to a government contractor for ultimate use on U.S. Navy vessels will be entitled to free entry as emergency war materials under subheading 9808.00.30, HTSUS, only upon presentation of a certificate from the Department of the Navy. Cable mounts made in France which do not qualify for free entry as emergency war materials are classifiable as other articles of iron or steel in subheading 7326.20.00, HTSUS, dutiable at the rate of 5.7 percent ad valorem. Sincerely,   John Durant, Director, Commercial Rulings Division