CLA-1-28:OT:RR:NC:N3:136
Ms. Danielle Hogancamp
Crosman Corporation
7629 Rt 5&20
Bloomfield, NY 14469
RE: The tariff classification of “CO2 propellant cartridges” from China
Dear Ms. Hogancamp:
In your ruling request dated May 5, 2020, you requested a tariff classification ruling on “CO2 propellant cartridges.”
You describe the subject product as CO2 cartridges for airguns. These are non-refillable, pressurized metal cylinders containing carbon dioxide, which are specifically shaped to fit inside airguns. The cylinders consist of a main body and a neck containing a cap and seal. When the cylinder is placed into an airgun, the seal is punctured to release the CO2, which is used to propel BBs or pellets. Your submitted photograph indicates that each cartridge is 12 grams, packaged in quantities of 25 pieces and labeled “Crosman Powerlet CO2 Cartridges.”
In your request, you suggest classification in subheading 9305.99.5050, Harmonized Tariff Schedule of the United States, (HTSUS); however, we disagree. Based on NY M80518, I82411, and H87858, non-reusable canisters containing CO2 do not qualify as a part or accessory of a firearm of Chapter 93, HTSUS. There is lack of flanges, moveable parts, or other design characteristics present to dedicate as a part. This product is simply a metal tube, containing CO2, which is pressed into the airgun. CBP has historically classified these products based on the gasses or other chemicals contained in the canisters.
The applicable subheading for “CO2 propellant cartridges” will be 2811.21.0000, HTSUS, which provides for Other inorganic acids and other inorganic oxygen compounds of nonmetals: Other inorganic oxygen compounds of nonmetals: Carbon dioxide. The general rate of duty will be 3.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2811.21.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 2811.21.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
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 https://hts.usitc.gov/current.
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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division