The tariff classification of non-firing replica firearms from Spain

N221071 June 27, 2012 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Howard F. Fox Collectors Armoury, Ltd 442 Westridge Parkway Building 100 McDonough, GA 30253 RE: The tariff classification of non-firing replica firearms from Spain Dear Mr. Fox: In your letter dated June 11, 2012, you requested a tariff classification ruling. The merchandise under consideration is four models of non-firing replica firearms. Each is made of Zamac, which is a Zinc alloy, and wood. You indicate that they are collectible items used solely for decorative/display purposes. Each model will be imported and sold separately. Model 1186G is a replica of a Colt 1873 Peacemaker; model 1092 is a replica of a Thompson M1928 SMG; model 1103/L is a replica of a 18th Century Flintlock; and model 1140L is a replica of a Winchester 1866 “Yellow Boy.” Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the replica firearms, GRI 1 cannot be used as the basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The subject replica firearms, made of base metal and wood, are composite goods. Their essential character is imparted by the base metal components, which represent the greatest weight and value. Additionally, as you have indicated in your correspondence, the metal components, such as the hammer, trigger, barrel and lever, are finely detailed and operate mechanically, giving the replicas a life-like appeal. The applicable subheading for the non-firing replica firearms will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, 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 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 Barbara Kaiser at (646) 733-3024. Sincerely, Thomas J. Russo Director National Commodity Specialist Division