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NY C86214

April 9, 1998

CLA-2-95:RR:NC:2:224 C86214


TARIFF NO.: 9304.00.4000

David Hsu
17750 Sacuillo St.
Fountain Valley CA 92708

RE: The tariff classification of an air gun from Taiwan.

Dear Mr Hsu:

In your letter dated March 30, 1998, you requested a tariff classification ruling.

The article submitted is a "miniature machine air gun", (described on package artwork as "Mini AK-47 Machine Gun) with four AA batteries powered by an electric motor driven air pump assembly to propel 6-mm plastic BB pellets. The air gun is constructed predominantly with ABS plastic, with the motor, barrel collar, battery contacts and assembly screws the only metal parts. The imported unit includes the air gun, a 100-count package of plastic BB pellets, unit weight 0.12 gram, and the operating instruction and safety manuals. The 0.12gr bullet's speed is 39 m/sec., equivalent to 0.08 joule. The article's principle use in the United States is said to be for hobby purposes.

The Explanatory Notes to the Harmonized Commodity Description and Coding System (Explanatory Notes), including the Subheading Explanatory Notes, although not dispositive or legally binding, provide a commentary on the scope of each heading of the Harmonized Tariff Schedules, and are generally indicative of the proper interpretation of such headings. See T.D. 89-80, 54 Fed Reg., 35127 (August 23, 1989).

The Explanatory Notes to heading 93.04, Harmonized Tariff Schedule of the United States (HTSUS), state that this heading covers, inter alia, "(4)Air Guns, rifles and pistols. These resemble normal rifles, pistols, etc., but they have a provision for compressing a column of air which is released into the barrel of the weapon when the trigger is pulled, thus ejecting the ammunition." This subject air gun is thus classifiable in heading 9304 of the HTSUS.

The applicable subheading for the air gun will be 9304.00.40, 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 the release of a spring mechanism or rubber held under tension: Other." The duty rate will be 0.7 percent ad valorem.

This ruling is being issued under the provisions of Section 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.


Robert B. Swierupski Director, National Commodity Specialist Division

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