The tariff classification of target stands from China

N360404
April 20, 2026
CLA-2-73:OT:RR:NC:N1:113
CATEGORY: Classification
TARIFF NO.: 7326.90.8688
Dominic Fergus-Bentall Can-It Targets 15852 Hollister Hills Drive Hauser, ID 83854 RE: The tariff classification of target stands from China Dear Mr. Fergus-Bentall: In your letter dated April 2, 2026, you requested a tariff classification ruling. Descriptions and photographs were submitted with your request. The items under consideration are three steel target stands identified as the “Loose Caboose Target,” the “6 Pack” and the “Steeple Target.” Can-It Targets indicates these stands are designed to hold targets “for recreational outdoor target practice and shooting games.” The stands are predominantly constructed of flat steel bars that are bent or welded into two separate pieces. The first piece acts as a frame to hang targets with steel hooks, and the other piece is used to support the target frame as a stand. The pieces are attached to each other along their outer vertical bars with steel bolts and nuts allowing them to fold out and rest upright on a flat surface. Each stand can secure up to six targets, but the arrangement depends on each individual model. The “Caboose Target” has six evenly spaced hooks arranged in a row attached to its upper horizontal bar enabling it to secure the targets in one row. The “6-Pack” has three evenly spaced hooks arranged in a row attached to an upper and lower horizontal bar enabling it to secure the targets in two rows. The “Steeple Target” has three horizontal bars, which has a single hook attached to the upper bar, two hooks attached to the middle bar, and three hooks attached to the lower bar enabling it to secure the targets in three rows. It is noted that no targets are imported with these stands. You suggest classification of the target stands under subheading 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.” We disagree. The target system does not belong to the class or kind of goods for recreational and competitive sports classifiable under this subheading, nor is it similar to the exemplars listed for heading 9506 in the Explanatory Notes.

Heading 7326, HTSUS, is a residual or basket provision which covers a wide range of iron or steel articles that are not more specifically provided for elsewhere in the HTSUS. The Explanatory Notes (ENs) to heading 7326, HTSUS, state that “This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.” An article of iron or steel can be classified in heading 7326, HTSUS, if it is determined that the item is not more specifically provided for in any other heading of the tariff. The target stands are not specifically covered elsewhere in the tariff. Accordingly, it is classifiable in heading 7326, HTSUS. The applicable subheading for the target stands will be 7326.90.8688, HTSUS, which provides for “Other articles of iron or steel: Other: Other: Other: Other: Other.” The general rate of duty will be 2.9 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Matthew Gay at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division