CBP Ruling N123941 — The tariff classification of the Hurricane Bag Target from China

Tariff classification

Headings: 9506

Product description

The item, as submitted and imported, is unassembled and consists of only the outer cover of the target, which is sewn together on three sides, constructed of polypropylene material and contains grommeted corners and a handle for carrying the item. Once imported it is stuffed with foam and the fourth side of the target is then permanently sewed together prior to sale at sporting good retail stores. Moreover, it is printed with various hurricane-shaped targets on one side and off-center deer vitals on the other. It is available in two sizes which measure 23” x 25” x 12” and 28” x 28” x 12”. While referred to as a bag, the item is not constructed to transport any items and serves no other purpose other than as an archery target. It is specially constructed so that arrows will puncture only the face of the target and can not be shot through the entire target. Furthermore, the item is constructed to retain its shape and function even after “thousands” of arrow punctures.

CBP rationale

The applicable subheading for the Hurricane Bag Target will be 9506.99.0530, HTSUS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…; parts and accessories thereof: Other: Other: Archery articles and equipment and parts and accessories thereof…Other.

Full text

N123941 October 14, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.0530 Mr. Gregory Oas Source One Enterprises 314 Superior Street, Suite 502 Duluth, MN 55802 RE: The tariff classification of the Hurricane Bag Target from China Dear Mr. Oas: In your letter dated September 14, 2010, you requested a tariff classification ruling. A sample of the Hurricane Bag Target used in archery target practice was received with your inquiry. The item, as submitted and imported, is unassembled and consists of only the outer cover of the target, which is sewn together on three sides, constructed of polypropylene material and contains grommeted corners and a handle for carrying the item. Once imported it is stuffed with foam and the fourth side of the target is then permanently sewed together prior to sale at sporting good retail stores. Moreover, it is printed with various hurricane-shaped targets on one side and off-center deer vitals on the other. It is available in two sizes which measure 23” x 25” x 12” and 28” x 28” x 12”. While referred to as a bag, the item is not constructed to transport any items and serves no other purpose other than as an archery target. It is specially constructed so that arrows will puncture only the face of the target and can not be shot through the entire target. Furthermore, the item is constructed to retain its shape and function even after “thousands” of arrow punctures. The applicable subheading for the Hurricane Bag Target will be 9506.99.0530, HTSUS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…; parts and accessories thereof: Other: Other: Archery articles and equipment and parts and accessories thereof…Other.” The rate of duty will be free. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →