June 26, 2009 CBP Bulletin Notice on Classification of Paintball Capsules
In the June 26, 2009 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 43, No. 26), CBP published a notice revoking one ruling and a treatment as follows:
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Revocation of ruling, revocation of treatment.CBP is revoking one ruling on the classification of certain paintball capsules; in addition, this notice covers any rulings on this merchandise which may exist but have not been specifically identified. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after August 25, 2009.
Paintball capsules. The merchandise is described as soft gelatin capsules which are a mixture of vegetable oil and food coloring. These paintballs are used in the game of paintball. Paintball is a game in which opposing teams attempt to capture the other's flag station. When a player gets tagged (hit by a paintball) he/she is out of the game. The paintballs are an essential part of the game of paintball.
The game of paintball is described in an article written by the chief editor of a popular paintball magazine, "Recon", as posted on the website of the Paintball Sports Trade Association, as follows: "Paintball is a game in which players use compressed-gas-powered guns (paintball markers) to shoot each other with small balls of encapsulated gelatin. When these paintballs break, they leave a brightly colored mark, about the size of a quarter, signifying that the player is eliminated from the game. Games are played in the woods or on small fields containing brightly colored inflatable bunkers."
CBP is issuing HQ H054812 in order to revoke NY B85784 and reclassify the paintball capsules under HTS 9306.90.00 as "other ammunition and projectiles" rather than under HTS 9504.90.40 as "articles for arcade, table or parlor games."
CBP makes this change as a correction. The game of paintball is played in the woods or on a field, not in an arcade, parlor or on a table. As such, the subject merchandise does not meet the terms of heading 9504. Furthermore, pursuant to Note 1(s) of Chapter 95, insofar as the subject articles are classifiable in a heading of Chapter 93, they cannot be classified in a heading of Chapter 95.
Heading 9306 of HTS Chapter 93 describes cartridges and projectiles. "Projectile" is defined in Mirriam-Webster's as follows: "a body projected by external force and continuing in motion by its own inertia" Paintballs are ordinarily propelled using "compressed-gas-powered guns", upon firing the paintballs continue in motion by their own inertia. As such, the articles meet the definition of projectiles.
CBP now determines that by application of GRI 1, the paintballs described above are classified in subheading 9306.90.00 as "Projectiles other."
New: 9306.90.00, duty-free; Previous: 9504.90.40, duty-free
(See ITT's Online Archives or 05/06/09 news, 09050655, for BP summary of proposed HQ H054812.)
June 26, 2009 CBP Bulletin (Vol. 43, No. 26) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/