N292345 N2 Ruling Active

The tariff classification of replica toy guns from China

Issued December 22, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0090

Headings: 9503

Product description

Photographs and a description of one of the Sgt. Gunner’s collection Goat Guns were submitted with your inquiry. The item is a 1/3 scale replica non-firing toy gun. Basically, there are 7 types of Goat Guns with different SKU numbers. The SKU numbers also have different model numbers associated with them that correspond to individual gun names and colors. Each of the models are packaged disassembled, to be put together by the consumer. The various SKU numbers include AK47, AWM, SVD, TMS, AUG, M4A1 and M82. On the box there is a disclaimer stating that “Goat Guns are legal in all states and cannot be modified to shoot real ammo.” The item is principally designed for the amusement of children ages12 years and older.

CBP rationale

The applicable subheading for the Goat Guns will be 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.

Full text

N292345 December 22, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090 Ms. Marcantonio Giannini AMG Customs Solutions Inc. 150 South 8th Street #1554 Lewiston, NY 14092 RE: The tariff classification of replica toy guns from China Dear Mr. Giannini: In your letter submitted November 24, 2017, you requested a tariff classification ruling on behalf of AR Online Marketing LLC. Photographs and a description of one of the Sgt. Gunner’s collection Goat Guns were submitted with your inquiry. The item is a 1/3 scale replica non-firing toy gun. Basically, there are 7 types of Goat Guns with different SKU numbers. The SKU numbers also have different model numbers associated with them that correspond to individual gun names and colors. Each of the models are packaged disassembled, to be put together by the consumer. The various SKU numbers include AK47, AWM, SVD, TMS, AUG, M4A1 and M82. On the box there is a disclaimer stating that “Goat Guns are legal in all states and cannot be modified to shoot real ammo.” The item is principally designed for the amusement of children ages12 years and older. The applicable subheading for the Goat Guns will be 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; 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 https://hts.usitc.gov/current. With regards to Goat Guns, imitation firearms must conform to the marking requirements of 15 U.S.C. 5001; 15 CFR Part 1150. The Department of Commerce has final authority in this matter. For further information concerning the proper marking of your imitation firearm, you may contact Mark S. Madsen at (301) 975-2137. To request an official determination, include the imitation firearm sample and send to: Department of Commerce Office of NIST Counsel Administration A-520 Mail Stop 1052 Gaithersburg, MD 20899-1052 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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