CLA-2-93:OT:RR:NC:N2:235

Ms. Vicki Roye
KN Brokerage
4985 Outland Center Drive
Memphis, TN 38118

RE: The tariff classification of reusable nylon paintballs from China

Dear Ms. Roye:

In your letter dated December 31, 2008, on behalf of Igal Elfezouaty/Fair Trade Flowers LLC, you requested a tariff classification ruling. The sample which you submitted is being retained by this office.

The subject products are paint balls made of nylon material with rubber like elasticity that will be used in paint ball guns. These are projectiles which are used to play the game of paintball. Literature submitted with your request indicates that they are used for practice and in simulated games. The sample paintball which you submitted measures approximately 14 millimeters in diameter.

The applicable subheading for the will be 9306.90.0040 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bombs, grenades, torpedoes…and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads: Other: Bombs, grenades, torpedoes, mines and similar munitions of war; other ammunition and projectiles.” 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