CLA-2-93:OT:RR:NC:N1:405
Adam Riddle
Riddleworks Enterprises, Inc.
2711 Smith Street
Richmond, BC V6X 2J3
RE: The tariff classification of steel shooting targets and stand brackets from Canada
Dear Mr. Riddle:
In your letter dated March 23, 2017, you requested a tariff classification ruling.
The merchandise at issue consists of a series of hardened steel shooting targets, along with stand brackets used to hang said targets. The targets range in size from 6" x 7" to 12" x 16", and weigh between 2.5 and 30 pounds, depending on the model. The targets are all powder coated in a neon orange color, and feature two holes at the top to enable a user to mount them on a stand. Based on the information provided with your submission, the smaller targets are intended for use with pistol rounds, while the larger ones are designed to withstand the impact from rifle rounds. Customs has previously classified shooting targets as accessories to the firearms with which they are intended to be used, notably in New York Ruling Letters N016233 and N188800, dated August 30, 2007 and November 7, 2011 respectively.
The stand brackets are composed of steel and are designed to enable a user to build their own target stands. Sold in pairs, the brackets can be combined with lengths of 2" x 2" wood to assemble a sawhorse-style stand from which the shooting targets can be hung. Hanging hardware for the targets, such as chains, bolts, and washers, are sold separately from the brackets, as are the lengths of wood needed to assemble the stand.
The applicable subheading for the targets intended for use with pistols will be 9305.10.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of articles of headings 9301 to 9304: Of revolvers or pistols: Of heading 9302: Other. The rate of duty will be 4.2% ad valorem.
The applicable subheading for the targets intended for use with rifles will be 9305.20.8060, HTSUS, which provides for Parts and accessories of articles of headings 9301 to 9304: Of shotguns or rifles of heading 9303: Other: Other: Of rifles. The rate of duty will be free.
The applicable subheading for the stand brackets will be 7326.90.8688, HTSUS, which provides for Other articles of iron or steel: Other: Other: Other… Other. The rate of duty will be 2.9% ad valorem.
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 Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division