Importer Files CIT Complaint on Classification of Illuminated Gun Sights
Gun sight inserts that use tritium for powerless illumination in low light conditions should be classified in Harmonized Tariff Schedule heading 9022 as apparatus that use beta radiation, rather than in heading 9405 as non-electrical lamps, importer Trijicon said in a complaint filed May 31 at the Court of International Trade. Despite a ruling issued by CBP to the contrary, Trijicon said heading 9022 covers apparatus that use beta radiation regardless of end use, and that the use of beta radiation is more specific for tariff classification purposes and harder to satisfy than lamp (Trijicon Inc. v. United States, CIT # 22-00040).
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In December 2019, CBP's Consumer Products and Mass Merchandising Center of Excellence and Expertise requested internal advice based on a request from Trijicon on the proper classification of the tritium sight inserts. Trijicon suggested the duty-free subheading of 9022.29.8000 as an “apparatus based on the use of alpha, beta, or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus.” While the internal advice request was pending, Trijicon imported sight inserts across six entries between January and March 2019 and flagged the original entries for reconciliation.
CBP issued HQ ruling H307905 the following August in response to the internal advice request, ruling that the merchandise was classifiable under subheading 9405.50.40 as "other" non-electrical lamps and lighting fittings, with a duty rate of 6%. The ruling concluded that the inserts were lamps because they are "a source of light, serving to illuminate an aiming point in low-light conditions.” Trijicon's suggested heading of 9022 “does not describe the products entirely,” the ruling said, as it's the “glowing colored phosphor that provides visibility to the user."
After the HQ ruling was issued, Trijicon refiled entries under 9405.50.4000 and paid the 6% duty. CBP then denied its protests, explaining that the “ruling on tritium sight inserts has already been decided at HQ level.”
Trijicon then filed suit at CIT seeking reclassification of the items under subheading 9022.29.8000, a declaration the CBP's HQ ruling was unlawful, and for the court to have CBP rescind the classification and refund duties with interest. "CBP’s own prior cases did not support its conclusions that Heading 9022 must capture 'entirely' the tritium sight inserts’ characteristics or that classification is governed by the tritium sight inserts’ 'whole purpose,'" Trijicon said in its complaint. The complaint said the end use of the inserts isn't relevant to classification because heading 9022 applies to apparatus based on the use of beta radiation “whether or not they are employed for a particular end use." The use of beta radiation in the functioning of the item negates the need to evaluate what function the item performs, it said.
Trijicon also said that the "not elsewhere specified or included” provision in subheading 9405.50.40 would make the sight inserts ineligible under General Rule of Interpretation 1, or GRI 1, because they are classifiable "elsewhere" under heading 9022. Finally, in the alternative, Trijicon argued that under GRI 3, heading 9022 is also the correct classification because it is more specific, its requirements are harder to satisfy, and it "describes the article with the greatest degree of accuracy and certainty."