L86521 L8 Ruling Active

The tariff classification of a paintball target from Thailand.

Issued July 27, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9504.90.6000

Headings: 9504

Product description

The merchandise, labeled Vballs® V40 Target Pack, is a paint-less paintball system that allows players to practice and improve their shooting accuracy. The product contains a target board with a diameter of 11 inches covered with hook and loop material and 40 fibrous-covered Vball projectiles designed to be fired from a .68 caliber paintball marker. One single Vball projectile is said to weigh approximately 1.2 grams, with firing characteristics similar to a standard paintball. The packaging artwork for the V40 Target Pack illustrates its practice qualities for teams and tournament players, the ability of the Vballs to buff and polish marker barrels as well as remove any residual buildup, and the product’s flexibility of use, reusable, indoors and out and in all climates.

CBP rationale

The applicable subheading for the Vballs® V40 Target Pack will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for arcade, table or parlor games…other: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards).

Full text

NY L86521 July 27, 2005 CLA-2-95:RR:NC:2:224 L86521 CATEGORY: Classification TARIFF NO.: 9504.90.6000 Bill Jerome UPS Supply Chain Solutions 231 North Third Street Pembina ND 58271 RE: The tariff classification of a paintball target from Thailand. Dear Mr. Jerome: In your letter dated April 15, 2005, on behalf of Vballs Target Systems Ltd., you requested a tariff classification ruling. The merchandise, labeled Vballs® V40 Target Pack, is a paint-less paintball system that allows players to practice and improve their shooting accuracy. The product contains a target board with a diameter of 11 inches covered with hook and loop material and 40 fibrous-covered Vball projectiles designed to be fired from a .68 caliber paintball marker. One single Vball projectile is said to weigh approximately 1.2 grams, with firing characteristics similar to a standard paintball. The packaging artwork for the V40 Target Pack illustrates its practice qualities for teams and tournament players, the ability of the Vballs to buff and polish marker barrels as well as remove any residual buildup, and the product’s flexibility of use, reusable, indoors and out and in all climates. The applicable subheading for the Vballs® V40 Target Pack will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for arcade, table or parlor games…other: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards). 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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