CLA-2-93:OT:RR:NC:2:235
Mr. James Ferry
Gallagher Transport Int’l, Inc.
P.o. Box 39005
Denver, CO 80239
RE: The tariff classification of Huckleberry Air Gun Target
Dear Mr. Ferry:
In your letter dated October 28, 2011, you requested a tariff classification ruling on behalf of Real Time Targets, LLC.
The subject product is called the Huckleberry Air Gun Target. A sample of the product was received with your letter and will be returned as requested. It consists of an octagonal shaped frame with a bullseye shaped target in the center. LED lights suround the outer perimeter of the bullseye. Several different sounds can be programmed to be elicited upon a successful hit on the target. The article operates via three AA batteries. Product literature indicates that the air gun target is a new and innovative way to enjoy recreational shooting. It is suggested to be used only with firearms which shoot pellets utilizing air gun technology. The Huckleberry is stated in product literature to be a new and innovative way to enjoy recreational shooting and “the fastest way to learn to shoot more accurately and more quickly”. Instructions state that only lead pellets should be used to minimize the hazards from ricocheting ammuniton. Warnings on the products packaging indicate that “use of this product may result in injury or death”. Online product literature indicates that “this is not a toy”. You suggest classification of the Huckleberry Air Gun Target under subheading 9504.90.6000, HTSUS, which provides for articles for arcade, table or parlor games. However, this target does not belong to the class or kind of goods classifiable under this subheading nor is it similar to the exemplars listed for 95.04 in the Explanatory Notes. Furthermore, Legal Note 1(s) to Chapter 95 excludes arms or other articles of Chapter 93 from classification in Chapter 95.
You additionally suggest Heading 8543 which provides for: “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof”.
Arms such as those used with this product are classified under Heading 9304 of the Harmonized Tariff Schedule of the United States, which provides for: “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:” Associated with articles of heading 9304, Heading 9305 provides for “Parts and accessories of articles of headings 9301 to 9304”. The instant product is used soley with articles of Heading 9304. We consider the target to be an accessory of the arms with which they are used.
The applicable subheading for the Huckleberry Air Gun Target 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..
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