The tariff classification of a target trap from Hong Kong.

NY 803262 October 26, 1994 CLA-2-73:S:N:N3:115 803262 CATEGORY: Classification TARIFF NO.: 7326.90.9090 Ms. Cecilia Castellanos Withrow Zerwekh 1241 Watson Center Rd. Carson, CA 90745 RE: The tariff classification of a target trap from Hong Kong. Dear Ms. Castellanos: In your letter dated October 13, 1994, you requested a tariff classification ruling, on behalf of your client, The Fairway Company, Glendora, CA. The subject article, model 850, is a BB/Pellet Airgun Target Trap. It is used to conduct safer airgun shooting. They are made to stop both BBs and pellets at any velocity. The Target Trap is made of a plastic case, fabric curtain made of nylon with a steel backstop. Your submitted sample will be returned to you as requested. The subject article is a composite article that prima facie appears to be classifiable under more than one heading, each equally specific. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that there is no essential character for this composite article. Therefore, it shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the BB/Pellet Target Trap will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.7% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport