CLA-2-93:RR:NC:2:224 L80212

Mr. Robert Lum
Redz Internationalâ„¢
3 Reeves Station Road
Medford, NJ 08055

RE: The tariff classification of an aluminum paintball tube from Taiwan

Dear Mr. Lum:

In your letter dated October 6, 2004, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is identified as an aluminum tube that will fit onto a paintball marker gun, item number PS-100. It is constructed of a high-grade aluminum material and it is specially designed for use to project the paintballs more accurately to the target. Your sample will be returned, as requested by your office.

The applicable subheading for the aluminum paintball tube, item number PS-100, will be 9305.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of articles of headings 9301 to 9304: other: of articles of subheading 9304.00.20 or 9304.00.40. The rate of duty will be 3.9%.

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