The tariff classification of a Firearm Target Platform from China

N286938 June 19, 2017 CLA-2-84:OT:RR:NC:N:104 CATEGORY: Classification TARIFF NO.: 8479.89.9499 Mr. Jason S. Combs CJ International Inc. 4646 W. Jefferson Blvd Suite 260 Fort Wayne, IN 46804 RE: The tariff classification of a Firearm Target Platform from China Dear Mr. Combs: In your letter dated June 1, 2017, on behalf of your client, Targamite, LLC, you requested a tariff classification ruling. The imported product is a portable, AC or battery operated firearms target presentation system that is being primarily marketed to the consumer/sporting industry and it also could be used for live firearms training used by law enforcement, military, and security forces to improve a person’s marksmanship and to improve situational awareness. The system contains a moving arm to which a target or image is attached. The arm is connected to a central unit that has the capability of going up & down and do a 180 degree rotational movement that provides an unpredictable target to the user in order to provide real world threats. The system is easy to set up, intgrate, and to re-position in existing training environments. The system contains random movement sequencing that closely reflects unpredictable real life threats. The unit comes with pre-programmed modes but it also has the capability of variable speeds, randomness and various levels of difficulty which is programmed by the user via a USB connectivity to a laptop or PC computer and proprietary software. The unit can also be remote controlled by the user for up to 1000 meters. In its imported condition, you state in the ruling that the PC/laptop and software are not included with the shipment. In your request, you suggest that the Targabot portable firearms target platform should be classified under subheading 9506.99, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games. However, firearms target practice, in general, is not considered a sport. Moreover, the Targabot has applicability for live firearms training for law enforcement, military and security forces. Heading 9506 is not applicable. The applicable subheading for the Firearm Target Platform will be 8479.89.9499, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% 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 https://hts.usitc.gov/current. 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 Patricia O’Donnell at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division