CLA-2-95:RR:NC:2:224 G84370
Steve Homer
SSH Enterprises, LLC
15607 Cannion Falls
Tomball TX 77375
RE: The tariff classification of gas- and spring-operated rifles from Taiwan.
Dear Mr. Homer:
In your letter dated November 12, 2000, you requested a tariff classification ruling.
The articles in question are rifles designed to shoot 6mm paintballs and BB shot. One, a spring powered KA-35HK rifle, is configured to simulate the M16 carbine rifle in appearance only. It has an internal pressure tank filled with a spring and plunger system. The gun must be cocked between each shot and it holds up to 50 paintballs or BBs. It weighs about 7.8 pounds and is approximately 39 inches in length.
A second gun is a gas-powered rifle, model KG-05HK. This rifle is identical in appearance and structure to the KA-35HK, the only difference being in the firing mechanics. The gun has an internal pressure tank that is filled with compressed gas. The gas gives the KG-05HK its power to shoot semi-automatic or full automatic up to 50 paintballs or BBs. The 6mm pellet’s speed is said to be about 280 FPS, equivalent to about 1.0-joule of energy.
The gas powered KG-06HK rifle is identical to the KG-05HK model except that the 06 has a foldable stock.
An air rifle is described as “a rifle using compressed air or gas to propel a pellet or BB from its barrel.” C. Mueller & J. Olson, Small Arms Lexicon and Concise Encyclopedia, (1968). This description supports the meaning of the term “rifle” as used in the text of the Harmonized Tariff System of the United States (HTSUS).
The applicable subheading for the gas- and spring-operated rifles will be 9304.00.2000, HTSUS, the provision for “Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307; Pistols, rifles and other guns which eject missiles by release of compressed air or gas, or by the release of a spring mechanism or rubber held under tension: Rifles.” The rate of duty will be 3.9 percent ad valorem.
Regarding proper country of origin markings for the rifles, we recommend that you contact a Customs officer at the intended port(s) of importation to confirm that the markings on imported rifles will satisfy the country of origin marking provisions of Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) and the country of origin marking requirements of Part 134 of the Customs Regulations (19 CFR 134).
You should also be aware of the U.S. Department of Commerce Regulations pertaining to import requirements for “look-alike” and “imitation” firearms found at Part 1150 of the Commerce and Foreign Trade Regulations (15 CFR 1150).
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 CFR 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
Specialist Division