CLA-2-95:OT:RR:NC:N4:424
Mr. Justin Gorman
Kinsey’s Archery
1660 Steel Way Drive
Mount Joy, PA 17552
RE: The tariff classification of an archery accessory from China
Dear Mr. Gorman:
In your letter received March 26, 2015, you requested a tariff classification ruling.
A sample of the “HD Drum Wheel” was received with your inquiry. The item is solely designed for use during bowfishing and consists of a round aluminum drum wheel that measures approximately 4 ½” in diameter, a stainless steel bolt with 2 nuts, and 80 feet of nylon rope. Using the bolt and nuts, the drum wheel, which does not contain any mechanical features, is mounted to the front stabilizer bushing of an archery bow. The archer manually wraps the nylon rope around the drum wheel and connects the loose end of the rope to an arrow. When the arrow is shot towards a fish, the rope freely unspools from the drum wheel. To retrieve the arrow, the archer manually pulls the string back and hand-wraps the rope on the drum wheel to prevent tangling. This office considers the “HD Drum Wheel” to be a set for classification purposes with the essential character imparted by the drum wheel.
Note 3, to Chapter 95, states that subject to note 1, “parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles." The “HD Drum Wheel” meets this requirement as it is only designed to be attached to an archery bow and will therefore be classified as an archery accessory.
The applicable subheading for the “HD Drum Wheel” will be 9506.99.0530 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…; parts and accessories thereof: Other: Other: Archery articles and equipment and parts and accessories thereof…Other." 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 James Forkan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division