The tariff classification of the “Wild West 8 Shooter” from China

N313734 August 20, 2020 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090 Ms. Jeanine Greener Air Tiger Express Inc. 18343 8th Ave. S Seattle, WA 98148 RE: The tariff classification of the “Wild West 8 Shooter” from China Dear Ms. Greener: In your letter submitted August 4, 2020, you requested a tariff classification ruling on behalf of your client, Sunny Days Entertainment. Photographs and a description of the “Wild West 8 Shooter,” item # 120142, were received with your inquiry. The item consists of a toy cap gun with ring caps. The gun is plastic and measures 9” from handle to stock. The length of the stock is 4 ¼” and the width of the gun is 1 ¼” at its thickest area. The color of the gun is predominately orange with white handle grips. The caps are shaped in a ring to be inserted into a cylinder slot. There are 8 caps in the ring and they are made out of potassium perchlorate, phosphorus, calcium carbonate and lac. To activate the cap you pull the trigger, the hammer then makes contact with the cap and a small explosive charge occurs. This item is principally designed for the entertainment of children ages 8 and older. To proceed with classification, we must determine whether the immediate items meet the definition of a set within the meaning of General Rule of Interpretation (GRI) 3(b). The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to GRI 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Sets are classified according to the component which can be regarded as conferring on the set as a whole, its essential character. In the case of “Wild West 8 Shooter,” it is the opinion of this office that it does meet the definition of a set and that the toy gun imparts the essential character. The applicable subheading for the “Wild West 8 Shooter” will be 9503.00.0090, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be Free. With regard to the “Wild West Wild West 8 Shooter,” imitation firearms must conform to the marking requirements of 15 U.S.C. 5001; 15 CFR Part 1150. The Department of Commerce has final authority in this matter.  For further information concerning the proper marking of your imitation firearm, you may contact Mark S. Madsen or Jessica Cha at (301) 975-2137. To request an official determination, include the imitation firearm sample and send to: Department of Commerce Office of NIST Counsel Administration A-520 Mail Stop 1052 Gaithersburg, MD 20899-1052 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division