N326170 N3 Ruling Active

The tariff classification of a wooden martial arts sword and fighting staff from Japan

Issued May 27, 2022 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.6080

Headings: 9506

Product description

The “Bokuto” and the “Jo” are wooden Japanese practice weapons made from Japanese Red or White Oak wood harvested and hewn in Japan into the finished product. The weapons are used for training in Japanese martial arts, including Aikido, Kendo and Karatedo. The “Bokuto” is similar in shape to the Japanese Katana (bowed samurai sword) and will be imported in a 40” and 32” length. The “Jo” is a wooden fighting staff, straight/cylindrical in shape and will be imported in a 50” length. Martial arts are considered a sport, both competitive and non-competitive.

CBP rationale

The applicable subheading for the “Bokuto” and the “Jo” will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other.

Full text

N326170 May 27, 2022 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Richard Romero Seichou Karate Ltd. 807 North Royal Street Alexandria, VA 22314 RE: The tariff classification of a wooden martial arts sword and fighting staff from Japan Dear Mr. Romero: In your letter submitted May 17, 2022, you requested a binding tariff classification ruling. In lieu of samples, photographs and product descriptions were provided. The “Bokuto” and the “Jo” are wooden Japanese practice weapons made from Japanese Red or White Oak wood harvested and hewn in Japan into the finished product. The weapons are used for training in Japanese martial arts, including Aikido, Kendo and Karatedo. The “Bokuto” is similar in shape to the Japanese Katana (bowed samurai sword) and will be imported in a 40” and 32” length. The “Jo” is a wooden fighting staff, straight/cylindrical in shape and will be imported in a 50” length. Martial arts are considered a sport, both competitive and non-competitive. The applicable subheading for the “Bokuto” and the “Jo” will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." The rate of duty will be 4% 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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