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N119607 N1 Ruling Active

The tariff classification of a Daisy Powerline Model 901 BB/pellet Gun

Issued September 8, 2010 by U.S. Customs and Border Protection.

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N1 N119607 (September 8, 2010)

Tariff classification

HTS codes: 9304.00.2000

Headings: 9304

Product description

The subject product is the Powerline Model 901 BB/pellet gun (0.177 caliber). The gun is a multi-pump pneumatic air gun which compresses air through a pump mechanism to propel a projectile. The instant product is in the configuration of a rifle. Your initial ruling request was rejected for additional information and for samples of only the “accessories” included in the kit that will be imported and not the gun itself. A sample of a different but similar BB gun was received without the samples of the requested accessories. In addition, the BB gun sample received is for a different model then what you have indicated in your letter.

CBP rationale

The applicable subheading for the Powerline Model 901 BB/ pellet gun will be 9304.00.2000, 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 release of a spring mechanism or rubber held under tension: Rifles.

Full text

N119607 September 8, 2010 CLA-2-93:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 9304.00.2000 Mr. Stephen Fodor Customs Services and Solutions P.O. Box 5644 Douglasville, GA 30135 RE: The tariff classification of a Daisy Powerline Model 901 BB/pellet Gun Dear Mr. Fodor: In your letter dated August 6, 2010, you requested a tariff classification ruling on behalf of Daisy Manufacturing Co. This request is a follow up to a previous request which was rejected by this office on July 30, 2010. The sample you submitted is being returned to you as requested. The subject product is the Powerline Model 901 BB/pellet gun (0.177 caliber). The gun is a multi-pump pneumatic air gun which compresses air through a pump mechanism to propel a projectile. The instant product is in the configuration of a rifle. Your initial ruling request was rejected for additional information and for samples of only the “accessories” included in the kit that will be imported and not the gun itself. A sample of a different but similar BB gun was received without the samples of the requested accessories. In addition, the BB gun sample received is for a different model then what you have indicated in your letter. You state that the actual product has not been imported yet and is not available at the moment. Therefore, we do not have sufficient information to issue a ruling on the Powerline Kit. This ruling will only apply to the actual Powerline Model 901 BB/pellet gun if imported by itself or with a scope designed for use with that model. The applicable subheading for the Powerline Model 901 BB/ pellet gun will be 9304.00.2000, 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 release of a spring mechanism or rubber held under tension: Rifles.” The rate of duty will be 3.9 % ad valorem. 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 http://www.usitc.gov/tata/hts/. 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 Paul Hodgkiss at (646) 733-3046. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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