The tariff classification of a Gel Target from China

NY M80203 February 15, 2006 CLA-2-95:RR:NC:2:224 M80203 CATEGORY: Classification TARIFF NO.: 9504.90.6000 Mr. Dennis L. Sanner 595 Holliday Lane Indianapolis, Indiana 46260 3516 RE: The tariff classification of a Gel Target from China Dear Mr. Sanner: In your letter dated January 26, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a “Gel Target”. The product will be available in 2 different sizes, however, in all other aspects each target board will be identical to the other. The outer ring and the frame are constructed of molded polypropylene with a thermoplastic rubber material making up the adhesive gel surface. Underneath the gel surface there is layer of soft foam bonded to the adhesive gel layer. The foam portion is printed with the rings of the target and the appropriate numbers. The target board is used with soft air guns for both indoor play and target practice. The proper classification will be in Chapter 95 of the HTSUS as a part of a game played on a board of a special design. The applicable subheading for the Gel Target, no item number shown, will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for arcade, table or parlor games…parts and accessories thereof: other: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards)…poker chips and dice. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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