The tariff classification of incomplete paintball markers and marker parts from China.

NY H84951 August 10, 2001 CLA-2-93:RR:NC:2:224 H84951 CATEGORY: Classification TARIFF NO.: 9304.00.4000; 9305.10.8000 Arthur K. Purcell Sandler, Travis & Rosenberg, P.A. 551 Fifth Ave. New York, New York 10176 RE: The tariff classification of incomplete paintball markers and marker parts from China. Dear Mr. Purcell: In your letter dated July 23, 2001, you requested a tariff classification ruling, on behalf of Pursuit Marketing Inc., your client. You are requesting the tariff classification on a Complete Receiver Assembly for a paintball marker gun and seven paintball marker gun parts. The Complete Receiver Assembly is an incomplete “Piranha G2” paintball marker gun because it contains all the principal functioning elements of the paintball marker pistol with the exception of a trigger frame assembly and an air hose. The trigger frame assembly and air hose are joined to the article after importation to the U.S. Complete “Piranha” paintball markers sold at retail usually include the Complete Receiver Assembly, trigger frame assembly and an air hose. The Complete Receiver Assembly (part # 10010), as imported, consists of the following components: the receiver with two chambers: upper and lower; ported barrel; sight rail; Venturi bolt; rear cocking block; rear cocking knob; hammer (lower bolt or striker); ram air kit; valve body; field strip locking pin; cup/valve pin; filter screen; power feed and ball stop (detent) cover. The foregoing constitutes the overwhelming majority of components of a finished paintball marker. The only difference is that the finished paintball marker includes a gripped trigger frame assembly and air hose attachment. The receiver assembly is the essential component of the paintball gun because it controls the flow of gas and paintballs are loaded and fired here. The components of the Complete Receiver Assembly contain all the elements of a finished paintball marker gun with only two exceptions: the gripped trigger frame assembly and the air hose. Due to the nature of the Complete Receiver Assembly and its components, the product that is designated part number 10010 will be classified in the same subheading as a completed paintball marker gun. To arrive at this conclusion, it was necessary to employ the principles of GRI 2(a). In particular, since the instant unfinished product has the essential character of the finished product it will be classified the same as the completed article. Also, the unfinished article in question contains a sufficient number and type of elements to constitute a substantially complete but unfinished article at the time of importation. The second part of your ruling inquiry refers to paintball marker parts as follows: G2 9 inch barrel (10124); G2 sight rail (10123); rear cocking block (10402); valve body (10510); cup seal/valve pin (10127); field strip locking pin (10038) and filter screen (10623). The parts will be classified in the subheading for parts of 9304.00.4000 guns in 9305.10.8000. The classification is based on GRI 1 and is very straightforward. Samples will be returned, as requested. The applicable subheading for the Complete Receiver Assembly, part number 10010, will be 9304.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307: Pistols, rifles and other guns which eject missiles by release of compressed air or gas, or by the release of a spring mechanism or rubber held under tension: Other.” The rate of duty will be free. The applicable subheading for the parts of paintball markers: G2 9inch barrel #10124, G2 sight rail # 10123, rear cocking block # 10402, valve body # 10510, cup seal/valve pin # 10127, field strip locking pin # 10038 and filter screen # 10623 will be 9305.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories of articles of headings 9301 to 9304: Of revolvers or pistols: Other: Other.” 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division