https://www.taxtmi.com/caselaws?id=799487 Customs tariff classification of the Excalibur Hybrid X archery crossbow turns on the General Rules for Interpretation, Chapter Notes and HSN Explanatory Notes. Chapter 93 excludes bows and arrows, while Heading 9506 expressly covers archery equipment, including bows, arrows and targets. Because the crossbow propels bolts or arrows through stored mechanical energy in its limbs and string, rather than explosive charge, compressed air, gas or a firearm mechanism, it falls within the residual sub-heading for other sports or outdoor-game equipment. Classification therefore lies under Customs Tariff Item 9506 99 90, not Item 9304 00 00. en-us Mon, 21 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799487 Customs tariff classification of the Excalibur Hybrid X archery crossbow turns on the General Rules for Interpretation, Chapter Notes and HSN Explanatory Notes. Chapter 93 excludes bows and arrows, while Heading 9506 expressly covers archery equipment, including bows, arrows and targets. Because the crossbow propels bolts or arrows through stored mechanical energy in its limbs and string, rather than explosive charge, compressed air, gas or a firearm mechanism, it falls within the residual sub-heading for other sports or outdoor-game equipment. Classification therefore lies under Customs Tariff Item 9506 99 90, not Item 9304 00 00. Case-Laws Customs Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799487