The tariff classification of a paintball simulator duel combat pack from China.

NY L81798 January 5, 2005 CLA-2-93:RR:NC:2:224 L81798 CATEGORY: Classification TARIFF NO.: 9304.00.4000 Gary Phillips Parris Manufacturing Co. P.O. Box 338 Savannah, TN 38372-0338 RE: The tariff classification of a paintball simulator duel combat pack from China. Dear Mr. Phillips: In your undated letter received in this office on December 29, 2004, you requested a tariff classification ruling. A sample provided with your inquiry is identified as swat ball duel combat pack. This kit contains two spring action, simulated paint-ball launchers, body protective gear, and swat ball ammunition. Your sample will be returned. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. The paintball duel combat pack meets the GRI 3(b) definition of “goods put up in sets for retail sale.” First, the kit consists of at least two different articles that are, prima facie, classifiable in two different headings. Second, the articles are put up together to carry out the specific activity of Swat ball game play and the components of the kit will be used together or in conjunction with one another. Third, it is presumed that the articles are put up in a manner suitable for sale directly to users without repacking. We thus believe that the kit qualifies as a set of GRI 3(b). GRI 3(b) states further that goods put up in sets for retail sale are to be classified as if they consisted of the component that gives them their essential character. It is the opinion of this office that the paint-ball gun launchers impart the essential character of the kit The applicable subheading for the swat balll duel combat pack will be 9304.00.4000, HTSUS, 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 release of compressed air or gas, or 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