The tariff classification of an Emergency Signaling Kit from Canada

NY C80311 October 23, 1997 CLA-2-93:RR:NC:1:119 C80311 CATEGORY: Classification TARIFF NO.: 9303.90.8000 Mr. Rodney Ralston Trans-Border Customs Services, Inc. P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of an Emergency Signaling Kit from Canada Dear Mr. Ralston: In your letter dated September 29, 1997 you requested a tariff classification ruling on behalf of H.M.S. Montreal Reg'd, P.O. Box 200, Montreal, Quebec. The article to be imported is an emergency signaling kit which consists of a pen-type flare gun made in Italy, six different colored flares made in Germany, and ten blank cartridges made in Poland. The kit is packed in a molded clear plastic retail container. The emergency signaling kit is a set whose essential character is imparted by the flare gun. Based on General Rules of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTS), the complete kit will take the classification of the flare gun. The applicable subheading for the emergency signaling kit will be 9303.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other firearms and similar devices which operate by the firing of an explosive charge (for example...Very pistols and other devices designed to project only signal flares... line throwing guns)... other. The rate of duty will be 1.4 percent. 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 Jacques Preston at 212-466-5488. The sample you submitted is being returned to your office as requested. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division