CLA-2-93:OT:RR:NC:2:235
Ms. Erika L. Kane
A.N. Deringer, Inc.
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of a Cork Gun from China
Dear Ms. Kane:
In your letter dated June 09, 2012, you requested a tariff classification ruling on behalf of Caravan Concessions. A sample was received with your submission; it will be retained by this office for reference purposes.
The subject product is a Cork Gun in the configuration of a rifle which operates via a “spring action power source”. It is a modified Crossman Cowboy Model LAM350 lever action BB gun. It has been converted via the removal of the front sight and muzzle. The sample received with your request possesses an adapter added to the barrel end which has a wide opening into which a single cork can be fitted. The access to the loading port door has been removed so the product can no longer shoot BB’s. You indicate that it will be sold as a carnival game accessory.
The applicable subheading for the Cork Gun will be 9304.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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 release of a spring mechanism or rubber held under tension: Rifles." The general rate of duty will be 3.9 % ad valorem.
The U.S. Department of Commerce has specific marking regulations that may apply to this product. Regulations pertaining to import requirements for "look-alike" and "imitation" firearms can be found in Part 1150 of the Commerce and Foreign Trade Regulations (15 CFR 1150). For information regarding compliance with the above regulations, please contact the Department of Commerce at the following address: Department of Commerce Office of the Deputy Chief Counsel - National Institute of Standards and Technology 100 Bureau Drive, Stop 1052 Room A-530, Gaithersburg, MD 20899-1052.
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.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division