Mr. David Feber
18360 Knuth Road
Los Gatos, CA 95033
RE: The tariff classification of a printed circuit board (PCB) from India
Dear Mr. Feber:
In your letter dated January 27, 2009 you requested a tariff classification ruling.
The subject product, printed circuit board (PCB) is described as a circuit board for use in the creation of a reaction timer and trigger-pull counter device for use on a paintball marker. The paintball marker is a gun-like device for use in the sport of paintball. The PCB measures approximately 3.25 inches by 2.875 inches. Paintball markers (guns) are classified under heading 9304, which provides for “Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307: Pistols, rifles and other guns which eject missiles by release of compressed air or gas, or by the release of a spring mechanism or rubber held under tension:” The PCB under consideration is a part of a product that is classified under this subheading.
The applicable subheading for the printed circuit board, used as a part of a paintball marker, will be 9305.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of articles of headings 9301 to 9304: Other: Other: Of articles of subheading 9304.00.20 or 9304.00.40.” The rate of duty will be 3.9 percent 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 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 Paul Hodgkiss at (646) 733-3046.
Robert B. Swierupski
National Commodity Specialist Division