The tariff classification of a Martial Arts Weapon System from China.

NY H82516 June 29, 2001 CLA-2-95:RR:NC:2:224 H82516 CATEGORY: Classification TARIFF NO.: 9506.99.6080; 6307.90.9989 Randall Larson Makai Innovations P.O. Box 362 Kealakekua, HI 96750 RE: The tariff classification of a Martial Arts Weapon System from China. Dear Mr. Larson: In your letter dated May 17, 2001, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is identified as a Martial Arts Weapon System called “The Praying Mantis”. The “Praying Mantis” features a compact system that is ideal for easy transportation of the system (one system makes more than 25 weapons). The system is well suited for martial arts competition and demonstration teams. The weapons are used for demonstrating the moves in the sport of martial arts. The weapon system includes a cloth wrap for the purpose of transporting the weapons. The samples will be returned, as requested. Because martial arts is considered a sport, both competitive and non-competitive, the “Praying Mantis” martial arts system would be properly classified in chapter 95 of the HTS as equipment for other sports not specified or included elsewhere in chapter 95. The cloth wrap would be classified with the weapons as a GRI (General Rules of Interpretation) 3 (b) set because the essential character is imparted by the weapon system. If the weapons system is imported alone without the cloth wrap, the classification remains the same (9506.99.6080), however if the cloth wrap will be imported separately it would be classified in chapter 63 as a textile article. The applicable subheading for the “Praying Mantis” Martial Arts Weapon System will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…not specified or included elsewhere in this chapter…parts and accessories thereof: Other…Other.” The rate of duty will be 4 % ad valorem. The applicable subheading for the cloth wrap used to transport the weapon system will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: Other: Other…Other.” The rate of duty will be 7 % 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