The tariff classification of a loader cover and a tank cover for paintball guns from Taiwan.

NY G81506 September 25, 2000 CLA-2-93:RR:NC:2:224 G81506 CATEGORY: Classification TARIFF NO.: 9305.90.5000 Stephen R. Gibbons Sources International 1901 E. Lambert Rd. Suite 207 La Habra, CA 90631 RE: The tariff classification of a loader cover and a tank cover for paintball guns from Taiwan. Dear Mr. Gibbons: In your letter dated September 5, 2000, you requested a tariff classification ruling. You are requesting the tariff classification on two items that are described as follows: a loader cover for a paintball gun, and a tank cover for a paintball gun. The loader cover is fitted over a paintball gun loader (or magazine) to protect the plastic ammo loader from impact damage. The tank cover serves to protect the exposed CO2 tank of a paintball gun from impact damage. Both products are primarily neoprene rubber with a textile material outer covering. The items are properly classified as accessories to paintball guns in Chapter 93 of the HTS. The applicable subheading for the paintball gun loader cover and tank cover will be 9305.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories of articles of headings 9301 to 9304: Other: Of articles of subheading 9304.0020 or 9304.0040.” The rate of duty will be 3.9 percent ad valorem. 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division