The tariff classification of missile systems from Canada.

NY R03888 May 10, 2006 CLA-2-93:RR:NC:2:224 R03888 CATEGORY: Classification TARIFF NO.: 9306.90.0020; 9801.00.1012 John B Buice Raytheon Missile Systems 1151 E. Hermans Rd. Bldg 807 Tucson AZ 85706 RE: The tariff classification of missile systems from Canada. Dear Mr. Buice: This is in response to your electronic ruling request dated May 4, 2006, requesting a binding ruling regarding the tariff classification of missile systems and the eligibility of duty-free entry under subheading 9801.00.10 of the Harmonized Tariff Schedules of the United States (HTSUS). The imported articles involved in this case are missiles identified as the Evolved Sea Sparrow Missile (ESSM), manufactured in the United States, sold and exported under a classified license to the Canadian Department of National Defence. Pursuant to contractual obligations, the missiles are periodically returned temporarily to the U.S. manufacturing facility where Raytheon would perform repairs and recertification. Upon completion of the work, the missiles are re-exported to Canada. The applicable subheading for the ESSM will be 9306.90.0020, HTSUS, which provides for “Bombs, grenades, torpedoes, mines, missiles and similar munitions of war.” Subheading 9801.00.10, HTSUS, provides for the duty-free entry of products of the United States returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided there has been compliance with the documentary requirements of section 10.1, Customs Regulations (19 CFR 10.1), and the articles in question are imported in circumstances meeting the requirements of subheading 9801.00.10, HTSUS. Accordingly, if the U.S.-origin missiles are not advanced in value or improved in condition while in Canada, they would be eligible for classification in subheading 9801.00.10, HTSUS, upon importation into the U.S., provided the applicable documentary requirements are satisfied. 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