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

Mr. Frank David Gomez
World Exchange, Inc
8840 Bellanca Avenue
Los Angeles, CA 90045

RE: The tariff classification of a Flash Hider from China

Dear Mr. Gomez:

In your letter dated January 18, 2010, you requested a tariff classification ruling on behalf of Team SD, Specialized Distribution.

The subject product, Flash Hider is used as accesory on Airsoft Guns and Rifles. It is designed to replicate the look of an extension used in real guns and functions to hide the flash of the gun discharge. The item is a metal barrel measuring approximately seven and a half inches in length. It has a one and three- quarters inch long plastic orange tip added to the end of the barrel. The outside diameter of the barrel is three quarters of an inch, and the diameter of the plastic tip is one inch. You indicate that the orange tip is included to comply with Department of Commerce regulations.

The applicable subheading for the Flash Hider will be 9305.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Parts and accessories of articles of headings 9301 to 9304: Other: Other: Of articles of subheading 9304.00.20 or 9304.00.40.” The rate of duty will be 3.9 percent ad valorem.

You should also be aware of the U.S. Department of Commerce regulations pertaining to import requirements for “look-alike” and “imitation” firearms found in Part 1150 of the Commerce and Foreign Trade Regulations (15 CFR 1150). For information regarding compliance with the above regulations, please contact the Department of Commerce at the following address:

Department of Commerce Office of the Deputy Chief Counsel - National Institute of Standards and Technology 100 Bureau Drive, Stop 1052 Room A-530, Gaithersburg, MD 20899-1052

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