CLA-2-95:OT:RR:NC:N4:424
Mr. Richard E. Mein
Midwest Helice Distribution, LLC
987 W 146 Hwy
Walnut, Kansas 66780
RE: The tariff classification of Helice targets from Italy
Dear Mr. Mein:
In your letter dated February 27, 2021, you requested a tariff classification ruling.
Photographs and a description of the “Helice” targets were submitted with your inquiry.
The product under consideration is a Helice launchable target that is made up of two parts, each of which are imported together and assembled in the USA. These launchable targets are akin to skeet targets with the only difference being that they fly in an erratic and unpredictable manner. One part of the target, referred to as the “wing”, is a hard plastic propeller shaped item, approximately 10 inches in length, that shatters when hit by a shotgun blast. The other part of the target, referred to as the "witness cap", is a round concave disc approximately 4 inches in diameter, made of soft flexible plastic and clips to the "wing". This part does not shatter when hit with a shotgun blast, but rather separates from the "wing" to fall within a certain perimeter to be scored as a "hit". The Helice targets are used in shotgun shooting competitions.
The applicable subheading for the Helice targets, either imported together or separately, will be 9506.99.3500, Harmonized Tariff Schedule of the United States, HTSUS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games…Other: Skeet targets." 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 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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division