The tariff classification of Kiln Guns

N237359 February 1, 2013 CLA-2-93:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 9303.90.8000 Donald S. Stein, Attorney Greenberg Traurig, LLP 2101 L Street, NW, Suite 1000 Washington, D.C. 20037-1593 RE: The tariff classification of Kiln Guns Dear Mr. Stein: In your letter dated January 11, 2013 you requested a tariff classification ruling on behalf of Olin Corporation. The subject product is called a Kiln Gun. You originally filed a request for classification on the instant product on October 12, 2012. We required additional information to ascertain the correct classification. You provided several inert samples of the ammunition used in the Kiln Gun at our request. Those samples were examined and, as per your follow up email, they will be disposed of. The Kiln Gun is available currently in two distinct versions. The Ringblaster Tool version is bolted to the ground, and remains stationary during its discharge. The Western Tool version is either swivel or shoulder mounted during its operation. In your request letter you indicated that you believed the Kiln Gun should be classified in Heading 8424 as a “mechanical appliance for projecting, dispersing, or spraying liquids or powders, and sand blasting machines and similar jet projecting machines”. We disagree with that assessment. The Kiln Gun is not of a kind which is similar to those named in the heading. The heading that you suggest applies to: Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof. The instant product does not function via a spraying or a “jet projecting” mechanism. It is not a sand blaster or a similar machine. Both versions of the Kiln Guns operate via the “the firing of an explosive charge”. It expels projectiles which are contained in cartridges which are identical to shot gun shells in appearance and function. Although you indicate that they possess “unique” specifications and cannot be used in a normal 8 gauge shotgun, they are still shells. They propel projectiles via an explosive charge just as in a conventional firearm. Our research indicates that the industry originally used large gauge shotguns for the same purpose as the instant product. It is used in place of a standard shotgun, and is similar in function and appearance to other firearms. The instant product is provided for specifically in Heading 9303 which indicates that the heading covers: “Other firearms and similar devices which operate by the firing of an explosive charge”. (Emphasis added) The applicable subheading for the Kiln Guns will be 9303.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns): Other: 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/. Additional requirements may be imposed on this product by the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). You may contact the ATF at: Bureau of Alcohol, Tobacco, Firearms and Explosives (BATF) Office of Public and Governmental Affairs 99 New York Avenue, NE, Room 5S 144 Washington, DC 20226 USA; BATF can also be contacted by telephone at telephone number 1- (800) 800-3855. 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 Paul Hodgkiss at (646) 733-3046. Sincerely, Thomas J. Russo Director National Commodity Specialist Division