B85784 B8 Ruling REVOKED

The tariff classification of paintballs from Italy.

Issued June 4, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9504.90.4000

Headings: 9504

Product description

P. Scherer North America. You are requesting the tariff classification of paintballs. Paintballs are soft gelatin capsules which are a mixture of vegetable oil and food coloring. These paintballs are used in the game of paintball. Literature on the game of paintball is attached. Basically, paintball is a game in which opposing teams attempt to capture the other's flag station. When a player gets tagged (hit by a paintball) he/she is out of the game. The paintballs are an essential part of the game of paintball.

CBP rationale

The applicable subheading for the paintballs will be 9504.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Game machines, other than coin- or token-operated; parts and accessories thereof".

Full text

NY B85784 June 4, 1997 CLA-2-95:RR:NC:2:224 B85784 CATEGORY: Classification TARIFF NO.: 9504.90.4000 Peter D. Alberdi A.J. Arango, Inc. 1516 E. 8th Ave. Tampa, FL 33605 RE: The tariff classification of paintballs from Italy. Dear Mr. Alberdi: In your letter dated May 20, 1997, you requested a tariff classification ruling, on behalf of R.P. Scherer North America. You are requesting the tariff classification of paintballs. Paintballs are soft gelatin capsules which are a mixture of vegetable oil and food coloring. These paintballs are used in the game of paintball. Literature on the game of paintball is attached. Basically, paintball is a game in which opposing teams attempt to capture the other's flag station. When a player gets tagged (hit by a paintball) he/she is out of the game. The paintballs are an essential part of the game of paintball. The applicable subheading for the paintballs will be 9504.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Game machines, other than coin- or token-operated; parts and accessories thereof". The rate of duty will be free. 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 Thomas A. McKenna at 212-466-5475. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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