CLA-2-93:RR:NC:2:224 D85603
Bart Walkerdine
WDP Ltd.
Metro Triangle 221 Mount St.
Nechells, Birmingham, England, B7
RE: The tariff classification of a barrel for a paintball gun
from Great Britain.
Dear Mr. Walkerdine:
In your letter dated December 3, 1998, you requested a
tariff classification ruling.
You are requesting the tariff classification on a barrel
from a paintball gun. The barrel is polished and anodized, and
has a thread at one end. It also has small holes along the
barrel to allow air to be released behind the paintball. The
barrel is 14 inches long and is made from aluminium.
The applicable subheading for the paintball gun barrel will
be 9305.90.5000, 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 4.7 percent
ad valorem.
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 Tom
McKenna at 212-466-5475.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division