The tariff classification of a pepper spray unit from Canada

N004617 January 4, 2007 CLA-2-93:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9304.00.6000 Randy J. Brintnell Norman G. Jensen, Inc. 172 W. Stutsman St. Pembina, ND 58271 RE: The tariff classification of a pepper spray unit from Canada Dear Mr. Brintnell: In your letter dated December 19, 2006, you requested a tariff classification ruling, on behalf of Robberstopper, your client. You are requesting the tariff classification on a product that is described as an anti-theft pepper spray unit. The unit is designed for use with other anti-theft devices for the home or car. The pepper spray defense system will work in conjunction with a primary anti-theft device, such as an alarm system. The pepper spray unit, which does not have a designated item number, will be classified in Chapter 93 of the HTSUS as other arms. The applicable subheading for the anti-theft pepper spray unit 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), 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division