CLA-2-93:OT:RR:NC:2:235
Ms. Sasha Hannon
Dye Precision Inc
10637 Scripps Summit Ct
San Diego, California 92131
RE: The tariff classification of SLG Paint Ball Marker Set from Taiwan
Dear Ms. Hannon:
In your letter dated February 22, 2010, you requested a tariff classification ruling.
Your ruling request letter describes the product as a “pre-packaged set that includes a SLG Paintball Marker, a Proto Switch EL Goggle, a Proto Tank and a Proto Primo loader.” You state that the “SLG paintball marker is an electronic marker made of composite and aluminum materials. The Proto Switch EL Goggle is a one piece face mask that comes with a fog resistant lens. The goggle is the safety headgear worn during a paintball match. The Proto Tank is a 20oz. CO2 high pressure aluminum cylinder. This tank fits onto the paintball marker and is the force that shoots the paintballs. The Proto Primo Loader holds the paintballs and feeds them into the marker.” We note that the picture provided is a non-rifle model. This ruling will not be applicable to sets containing markers which visually simulate rifles.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. The paintball marker pack meets the GRI 3(b) definition of "goods put up in sets for retail sale." First, the kit consists of at least two different articles that are, prima facie, classifiable in two different headings. Second, the articles are put up together to carry out the specific activity of paint ball game play and the components of the kit will be used together or in conjunction with one another. Third, it is presumed that the articles are put up in a manner suitable for sale directly to users without repacking. We thus believe that the kit qualifies as a set of GRI 3(b). GRI 3(b) states further that goods put up in sets for retail sale are to be classified as if they consisted of the component that gives them their essential character. It is the opinion of this office that the paint-ball marker imparts the essential character of the kit.
The applicable subheading for the paint ball marker set will be 9304.00.4000, HTSUS, which provides 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: 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