CLA-2-95:OT:RR:NC:N4:424
Mr. Thomas Spatzenegger
MPS Fordertechnik GmbH /
Schmeisser Archery Products
BahnhofstraBe 6
Neumarkt am Wallersee 5202
Austria
RE: The tariff classification of various broadhead arrow tips and broadhead necklaces from Austria
Dear Mr. Spatzenegger:
In your letter received July 3, 2015, you requested a tariff classification ruling.
Photographs of four styles of arrowheads were received with your inquiry. The Schmeisser Broadhead, Schmeisser Broadhead One, Schmeisser Broadhead Two and Byron Ferguson Broadhead by Schmeisser Archery are designed to be used in the sport of bow hunting. Each broadhead style has a uniquely shaped blade constructed of special knife steel. Each comes in various weights and, depending on the style, has either a threaded steel or aluminum ferrule for insertion onto an arrow shaft.
The applicable subheading for the Schmeisser Broadhead, Schmeisser Broadhead One, Schmeisser Broadhead Two and Byron Ferguson Broadhead by Schmeisser Archery will be 9506.99.0520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…; parts and accessories thereof: Other: Other: Archery articles and equipment and parts and accessories thereof…Arrows and arrow parts." The rate of duty will be Free.
In your submission you also requested the classification of broadhead necklaces. The merchandise concerned is identified as the “Falcon Necklaces.” Each Falcon Necklace consists of a stainless steel blade (completely dulled so it cannot cut one’s skin), an aluminum ferrule, three stainless steel rings, a stainless steel shutter, a stainless steel loop, a leather lanyard and two loops for the lanyard. Some of the necklaces will also be available in the same material as the broadheads. For the necklaces made from leather or from base metal, we are of the opinion that the stainless steel broadhead pendants impart the essential character to the goods. As such, the necklaces are classifiable in subheading 7117.19.9000, HTSUS.
The applicable subheading for the Falcon Necklaces will be 7117.19.9000, HTSUS, which provides for “Imitation Jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% 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 James Forkan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division