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NY F86118




May 4, 2000

CLA-2-95:RR:NC:2:224 F86118

CATEGORY: CLASSIFICATION

TARIFF NO.: 9303.90.8000

Markay Cruikshank
Border Brokerage Company
PO Box 3549
Blaine WA 98231

RE: The tariff classification of a Bumper Boy dog trainer launcher from Canada.

Dear Mr. Cruikshank

In your letter dated April 18, 2000, you requested a tariff classification ruling.

The Bumper Boy Dog Training System is designed to launch "bumpers" (bird decoys - buoys - bird substitutes) in the training of dogs. The launching mechanism is powered by .22 cal. blanks.

Merchandise imported into the United States is classified under the Harmonized Tariff System of the United States (HTSUS). Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs). The GRIs are part of the HTSUS and are to be considered statutory provisions of law for all purposes.

The Explanatory Notes to the Harmonized Commodity Description and Coding System (Explanatory Notes), although not dispositive or legally binding, provide a commentary on the scope of each chapter, heading and certain subheadings of the HTSUS, and are generally indicative of the proper interpretation of such headings and subheadings. Customs believes the notes should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order.

There is no heading or subheading in the HTSUS that describes the Bumper Boy Dog Training System either by name or function. GRI 4 relates to goods that cannot be classified in accordance with rules 1 to 3. It provides that the presented goods be compared with similar goods in order to determine the goods to which the presented goods are most akin. Then the subject system is classified in the same heading as these like goods.

Heading 9303 of the HTSUS 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)." The Explanatory Notes for heading 93.03, HTSUS, state in part that the heading includes harpoon guns and warning guns. This dog training system, with a launcher powered by .22 cal. blanks, is more akin to certain products of heading 9303 than to the goods of any other HTSUS provision.

The applicable subheading for the "Bumper Boy" Dog Training System will be 9303.90.8000, HTSUS, the provision for other firearms and similar devices that operate by the firing of an explosive chargeother: other. The rate of duty will be free.

This ruling is being issued under the provisions of Section 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 212.637.7015.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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