K89643 K8 Ruling Active

The tariff classification of a plastic hopper and a plastic pod from China

Issued October 7, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880, 9305.99.5000

Headings: 9305, 3926

Product description

You are requesting the tariff classification on two items designed for use while engaging in paint ball games. The Hopper is made to attach to the paintball gun for the storage and loading of extra ammunition. The Pod is also used to carry ammunition, but it fits into an ammo belt, and does not attach to the paintball gun. The Hopper that attaches to a paintball gun will be classified in Chapter 93 of the HTS as an accessory to a paintball gun, while the pod that is meant for insertion into an ammo belt will be classified in Chapter 39 of the HTS as other articles of plastic.

CBP rationale

The applicable subheading for the plastic hopper that connects to the paintball gun will be 9305.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of articles of headings 9301 to 9304: other: of articles of subheading 9304. The applicable subheading for the plastic pod that goes into an ammo belt will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other.

Full text

NY K89643 October 7, 2004 CLA-2-93:RR:NC:2:224 K89643 CATEGORY: Classification TARIFF NO.: 9305.99.5000; 3926.90.9880 Mr. William Peiffer Able International Mfg. Group, Inc. P.O. Box 988 Orland Park, IL 60462 RE: The tariff classification of a plastic hopper and a plastic pod from China Dear Mr. Peiffer: In your letter dated September 27, 2004, you requested a tariff classification ruling. You are requesting the tariff classification on two items designed for use while engaging in paint ball games. The Hopper is made to attach to the paintball gun for the storage and loading of extra ammunition. The Pod is also used to carry ammunition, but it fits into an ammo belt, and does not attach to the paintball gun. The Hopper that attaches to a paintball gun will be classified in Chapter 93 of the HTS as an accessory to a paintball gun, while the pod that is meant for insertion into an ammo belt will be classified in Chapter 39 of the HTS as other articles of plastic. The applicable subheading for the plastic hopper that connects to the paintball gun will be 9305.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of articles of headings 9301 to 9304: other: of articles of subheading 9304.00.20 or 9304.00.40. The rate of duty will be 3.9%, ad valorem. The applicable subheading for the plastic pod that goes into an ammo belt will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other...other. The rate of duty will be 5.3 %, ad valorem. 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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