CLA-2-93:OT:RR:NC:2:235
Mr. Adam J. Birk
American Dream Trading Co.
2101 W. Broadway, Suite 103, PMB 358
Colombia MO 65203
RE: The tariff classification of paper targets from China
Dear Mr. Birk:
In your letter dated October 13, 2011, you requested a tariff classification ruling.
The subject products are four different versions of “paper shooting targets”. You state that they will be used for target shooting by sportsmen and competitive shooters. The targets will be used for target practice predominantly for rifle shooting. The products will be imported in either retail packs of various quantities from 5 to 100 sheets, or in bulk without retail packaging. You state that the products will be offered in various sizes ranging from 10 to 35 centimeters wide to 20 to 50 centimeters tall.
The four types of targets are as follows:
The first is a self adhesive target primarily made of adhesive backed paper upon which ink is printed. There is a releasable paper backing so the user can peel off and apply the target to a surface of the shooters choosing. Additionally this version is unique in that the area that is hit by the projectile flakes off around the “hit” and presents a different color around the area to enable the shooter to see the location of the hit from a distance. The target is printed using a flexographic process.
The second target is the same as the first except there is no adhesive backing on the paper target. These will be printed in either a flexographic or offset printing process.
The third is a plain paper target with conventional ink that does not flake off. The adhesive is in narrow strips along the top and bottom edge of the target. A removable paper back covers the adhesive strips. The target is printed using an offset printing press.
The fourth target is the same as the third but does not contain any adhesive backing. It is simply a paper target.
The applicable subheading for the four versions of paper shooting targets will be 9305.29.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Parts and accessories of articles of headings 9301 to 9304: Of shotguns or rifles of heading 9303: Other: 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/.
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,
Robert B. Swierupski
Director
National Commodity Specialist Division