Ms. Lisa Ragan
Lisa Ragan Customs Brokerage
105 Forest Parkway, Suite 400
Forest Park, GA 30297

RE: The tariff classification of a Paintball CO2 Tank Cover from China

Dear Ms. Ragan:

In your letter dated January 16, 2013, on behalf of your client, Simmons Imports Inc., you requested a tariff classification ruling. A sample was submitted with your ruling submission.

The subject merchandise is described as a paintball CO2 tank cover. The article is made of rubber polymer and compression form reinforced with neoprene for added protection. The product is intended to protect the exposed CO2 tank of a paintball gun from impact damage.

The applicable subheading for the Paintball CO2 Tank Cover will be 9305.99.5010, 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 % 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

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.


Thomas J. Russo
National Commodity Specialist Division