CLA-2-63:OT:RR:NC:N3:351
Mr. Justin Gorman
Kinsey’s Archery
1660 Steel Way Drive
Mount Joy, PA 17552
RE: The tariff classification of crossbow/gun sling from China
Dear Mr. Gorman:
In your letter dated February 16, 2015, you requested a tariff classification ruling.
You have submitted a sample of an item you call a Universal Crossbow/Gun Sling, item number 60831. The adjustable sling is made up of neoprene rubber with a laminated woven textile fabric on the outer surface and trim; this construction is considered a textile fabric for tariff purposes. The sling is worn over the shoulder allowing the user to carry a crossbow or firearm hands free and features two swivel clips specifically designed to be used with crossbow and firearm connectors. The item has a heat sealed logo, “OMP October Mountain Products,” on the outside. The item is also imported with the “Mission” logo.
In your request, you suggest classification of the sling in subheading 9305.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of articles of headings 9301 to 9304. You also state, “The sling is sold mainly to archery shops for the use as a crossbow sling. In some instances the sling can also be used to hold a firearm.” From your statement, it appears this article is not used principally with firearms. Thus, classification in subheading 9305.99.6000, HTSUS, would not be appropriate.
Furthermore, while the sling is also used for a crossbow, it is not classified in subheading 9506.99.0530, HTSUS, which provides for "Archery articles and equipment and parts and accessories thereof.”
CBP has stated that for merchandise to be considered an “accessory,” the item must contribute directly to the effectiveness of the primary article (e.g., facilitate the use or handling of the particular article, widen the range of its uses, or improve its operation). The sling does not contribute directly to the effectiveness of a crossbow, as it does not relate directly to its performance or operation in any way. It is merely used to allow users to carry a crossbow or firearm over the shoulder hands-free while walking or standing. Therefore, the sling is not classified in heading 9506.
The applicable subheading for the Universal Crossbow/Gun Sling will be 6307.90.9889, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
The sample will be returned.
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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division