N356727

N356727 December 22, 2025 CLA-2-93:OT:RR:NC:N1:164 CATEGORY: Classification TARIFF NO.: 9306.30.8000; 7409.21.0010; 7409.21.0075; 7409.21.0090; 9802.00.60 Neil Myers North American Trade, LLC 388 Cane Creek Road, Suite 22 Fletcher, NC 28732 RE: The tariff classification and applicability of 9802.00.60 to cartridge cups, projectile cups, and cartridge strip manufactured from scrap gathered in the United States, processed in India, and returned to the United States for further processing Dear Mr. Myers: In your letter dated December 4, 2025, you requested a tariff classification ruling. Specifically, you seek a determination as to whether certain cartridge cups, projectile cups, and cartridge strip from India qualifies for a reduction in duty under subheading 9802.00.60, Harmonized Tariff Schedule of the United States (HTSUS). The first items under consideration are described as unfinished cartridge case cups which are cylindrical, solid pieces of metal less than the height of a finished cartridge case. After importation, the unfinished cartridge case cups will be manufactured into finished cartridge cases for use in ammunition of all calibers in accordance with military specifications and custom designs. You state that the subject cups are brass, consisting of 70 percent copper and 30 percent zinc. The unfinished cartridge case cups will be manufactured in India from U.S.-origin copper scrap. Specifically, discs are stamped from flat-rolled sheets and then shaped by a drawing machine into a bowl or cup-like configuration. When imported into the U.S., the cartridge cups will range from 10 millimeters (mm) to 105 mm in length and 4 mm to 31 mm in diameter. In addition, the thickness of the cup wall will range from less than 1 mm to 10 mm. The next items under consideration are described as unfinished cartridge projectile cups which are cylindrical, solid pieces of metal less than the height of a finished cartridge projectile. After importation, the unfinished cartridge projectile cups will be manufactured into cartridge projectiles for use in ammunition of all calibers in accordance with military specifications and custom designs. You state that the subject projectile cups consist of 60-99 percent copper and 1-40 percent zinc. The unfinished cartridge projectile cups will be manufactured in India from U.S.-origin copper scrap. Specifically, discs are stamped from flat-rolled sheets and then shaped by a drawing machine into a bowl or cup-like configuration. When imported into the U.S., the projectile cups will range from 5 mm to 65 mm in length and 4 mm to 31 mm in diameter. Furthermore, the thickness of the cup wall will range from less than 1 mm to 10 mm. The final item under consideration is described as unfinished copper strip that ranges in width from 50 mm to 450 mm and ranges from 0.5 mm to 6 mm in thickness. The strip is manufactured in India from U.S.-origin copper scrap. After the U.S. origin scrap is manufactured into copper strip in India, it is imported into the U.S. in coils and is further processed into cartridge projectiles. The applicable subheading for the unfinished cartridge case cups will be 9306.30.8000, HTSUS, which provides for “Bombs, grenades torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridgewads: Other cartridges and parts thereof: Other.” The general rate of duty will be Free. The applicable subheading for the unfinished cartridge projectile cups will be 9306.30.8000, HTSUS, which provides for “Bombs, grenades torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridgewads: Other cartridges and parts thereof: Other.” The general rate of duty will be Free. At the time of import into the U.S. the copper strip that has a thickness of 5 mm or more will be 7409.21.0010, HTSUS, which provides for “Copper plates, sheets and strip, of a thickness exceeding 0.15 mm: Of copper-zinc base alloys (brass): In coils: Of a thickness of 5 mm or more.” The general rate of duty will be 1.9 percent ad valorem. The copper strip that has a thickness of less than 1.6 mm will be 7409.21.0075, HTSUS, which provides for “Copper plates, sheets and strip, of a thickness exceeding 0.15 mm: Of copper-zinc base alloys (brass): In coils: Of a thickness of less than 5 mm: Of a width of less than 500 mm: Of a thickness less than 1.6 mm.” The general rate of duty will be 1.9 percent ad valorem. The copper strip that has a thickness between 1.6 mm and less than 5 mm will be 7409.21.0090, HTSUS, which provides for “Copper plates, sheets and strip, of a thickness exceeding 0.15 mm: Of copper-zinc base alloys (brass): In coils: Of a thickness of less than 5 mm: Of a width of less than 500 mm: Other.” The general rate of duty will be 1.9 percent ad valorem. You have also requested a determination about on the eligibility of subheading 9802.00.60, HTSUS, which provides a partial duty exemption for: [a]ny article of metal . . . manufactured in the United States or subject to a process of manufacture in the United States, if exported for further processing, and if the exported article as processed outside the United States, or the article which results from the processing outside the United States, is returned for the United States for further processing. Subheading 9802.00.60, HTSUS, therefore imposes four requirements: (1) the merchandise must be an article of metal; (2) the metal must either be manufactured in the United States or subject to a process of manufacture in the United States; (3) the metal must be exported for further processing; and (4) the metal must be returned to the United States for further processing. For purposes of subheading 9802.00.60, HTSUS, “metal” includes “base metals enumerated in note 3 to section XV,” which in turn includes copper. Therefore, the copper scrap used in the subject merchandise will qualify as an “article of metal” under subheading 9802.00.60, HTSUS, satisfying the first requirement. According to your submission, the copper and brass scrap is a product of day-to-day processing operations such as the drawing, stamping, piercing, and trimming of copper and brass into ammunition components. Industrial scrap is left over from these operations. As you described, in certain instances, scrap may also be purchased from other U.S. companies or scrapyards and may include non-U.S. origin scrap. In Headquarters Ruling Letter 555096 (July 7, 1989), it was determined that in order for scrap to be eligible under the statute where foreign metal is involved, the scrap must be obtained from the processing of foreign metal in the U.S. The day-to-day processing operations of drawing, stamping, and trimming of copper and brass, which occur in the U.S., satisfies this second requirement of 9802.00.60, HTSUS. Regarding the third requirement, you state that the copper and brass scrap subjected to processes of manufacturing in the U.S. is exported to India where it is melted into ingots. Following that, the ingots are formed into coils, which are then formed into strips. For the cartridge case and projectile cups, the strip is stamped into and subsequently formed into cups. In all cases, the copper and brass scrap is transformed from scrap into distinguishable articles of commerce, constituting the requirement of “further processed” under this tariff provision. Consequently, the third requirement is satisfied. Finally, the cartridge case cups are returned to the U.S. where they are further processed into ammunition cartridge cases by drawing, cutting, stamping, and grooving processes. The projectile case cups are returned to the U.S. where they are further processed into ammunition components by drawing, cutting, stamping, grooving and filling with core material. Additionally, the cartridge strip is returned to the U.S.

is applicable. See, e.g., Headquarters Ruling Letter H301619 (November 6, 2018). The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). Based on the description of the manufacturing process in India, the totality of operations constitutes a substantial transformation of the scrap exported from the United States. Articles emerge from processing in India with a new name, character, and use different from that possessed by the scrap prior to processing. As a result, the country of origin will be India. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/I