The tariff classification of an air-powered shotgun and refill cylinder from the Philippines.

NY I84100 July 22, 2002 CLA-2-93:RR:NC:2:224 I84100 CATEGORY: Classification TARIFF NO.: 9304.00.4000 Glenn Morris P.O. Box 1027 Lincoln, NH 03251-1027 RE: The tariff classification of an air-powered shotgun and refill cylinder from the Philippines. Dear Mr. Morris: In your letter dated July 9, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on an air-powered shotgun and a refill cylinder, no item number is indicated. The shotgun operates using compressed air (CO2). The shot is held in a tube that may be reloaded, with a leather plug at each end. The plugs are pushed out of the barrel with the shot. The tube remains in the chamber, and can be removed for reloading. Once loaded with air and shot, the hammer is cocked. Pulling the trigger releases the air into the chamber, expelling the shot down the barrel. The barrel may be of different dimensions in length (16 to 25 inches) and diameter (7/16, 9/16 and 11/16 inch). The shotgun is filled, using a small refillable cylinder of compressed air, through a port in the front of the gun, under the barrel. The refill cylinder has a safety valve and an on-off valve. The gun will be classified in Chapter 93 of the HTSUSA as other guns that eject missiles by the release of compressed air or gas. You have not requested the return of your sample. For information on the barrel requirements, it is necessary to contact ATF, Firearms Imports Branch, 650 Massachusetts Ave., N.W., Room 5300, Washington, D.C. 20226. The applicable subheading for the CO2 powered shotgun will be 9304.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307: Pistols, rifles and other guns which eject missiles by the release of a spring mechanism or rubber held under tension: Other.” The rate of duty will be free. 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division