CLA-2-93:R:N4:119 817685
Mr. Joseph T. Vaine Jr.
C. Martin Taylor & Company, Inc.
P.O. Box 3067
Jacksonville, FL 32206
RE: The tariff classification of Martial Arts Weapons from China
Dear Mr. Vaine:
In your letter dated December 1, 1995 you requested a tariff classification ruling on behalf of Macho Products, Inc., Sebastian, FL.
The articles to be imported are short swords called Sai that are used in martial arts. One of the two swords is 17 1/2 inches long and is made of chrome plated steel. The other sword is 19 1/2 inches long and will be made of light plastic or rubber. The latter sword is designed for safe training.
The applicable subheading for the metal Sai will be 9307.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor. The duty rate will be 4.3 percent.
The applicable subheading for the plastic or rubber version of the Sai, said to be used for training purposes in the Martial Arts, is 9506.99.6080, HTS, which provides for other articles and equipment for general physical exercise... other sports. The rate of duty will be 4.4 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division