TaxTMI 
TaxTMI 
2026 (9) TMI 1513
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (a) Heading 9506 of Chapter 95 more specifically sub-heading 9506 99 90(articles and equipment for sports or outdoor games); or (b) Heading 9304 00 00 of Chapter 93 (Other arms) as described in the manufacturer's technical literature and specifications, being a bow-based archery article that propels bolts/arrows by release of stored mechanical energy in limbs and string, and which does not operate by explosive charge, compressed air, gas, or firearm mechanism, is classifiable under: (a) Chapter 93 (Arms and Ammunition), specifically Heading 9304 ("Other arms"); or (b) Chapter 95 (Toys, Games and Sports Requisites), specifically Heading 9506 ("Articles and equipment for ... other sports or outdoor games"). The applicant submits that by virtue of Notel(e) to Chapter 93, which expressly excludes "bows, arrows, fencing foils or toys (Chapter 95)" from the scope of Chapter 93, the subject goods are excluded from Chapter 93 and fall under Heading 9506 of Chapter 95. (ii) Applicability of notification - [ ] (iii) Principles for determination of value -[ ] (iv) Applicability of notification re: duties - [ ] (v) D....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... up to 435 FPS, cam-driven recurve hybrid system with ChargerX integrated crank (14 lbs draw effort), CeaseFire anti-dry fire mechanism, and other safety features consistent with sporting equipment standards. The manufacturer's documentation and product literature consistently describe the product as sporting/recreational archery equipment. The product is commercially supplied as a retail package that may include scope, rings, quiver, field points, and arrows - all functionally dedicated to the use of the crossbow for archery. The applicant is not engaged in the manufacture, trade, or commercial dealing of arms, ammunition, or weapons of any kind. The import is solely for personal sporting use. 3. Applicant's interpretation of law and facts and grounds in support thereof: 3.1 ON THE QUESTION OF CLASSIFICATION UNDER CTH 9506 99 90 or CTH 9304 00 00: The applicant respectfully submits that the subject goods - the Excalibur Hybrid X archery crossbow, as described in the manufacturer's technical literature, product specifications, and documentation enclosed with this application - are correctly classifiable under Heading 9506 of Chapter 95 of the First Schedule to the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fall within the specific examples enumerated in Heading 9304. 3.5. Classification Under Heading 9506 -Equipment for Sports and Outdoor Games: Heading 9506 covers "Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools." Sub-heading 9506 99 covers "Other" articles under this heading, and 9506 99 90 is the residual sub-heading. Archery crossbows used for target practice and recreational archery are articles of equipment for sport/outdoor games. Having been excluded from Chapter 93 by Note 1(e), they properly fall under Heading 9506. The applicant's proposed use is exclusively personal target archery and recreational practice. 3.6 Chapter 95 Note 1(s) - Anticipated Counter-Argument: The applicant anticipates that it may be contended that Chapter 95 Note 1(s) excludes "Arms or other articles of Chapter 93" from Chapter 95. However, Chapter 95 Note 1(s) does not affect the applicant's position because the subject goods are not "arms or other articles of Chapter 93" once Chapter 93 Note 1(e) and the HSN Explanat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on only as persuasive classification practice under the Harmonized System, not as binding authority on Indian Customs. (iii) US CBP Rulings N261823 and NY N070100: These rulings are cited only as peripheral support showing that archery equipment and accessories (crossbow cocking aids and archery accessories respectively) are consistently treated under HS Heading 9506.99 in US customs practice, reinforcing the classification of archery articles as sports equipment under Chapter 95. The above rulings demonstrate a consistent classification approach across jurisdictions: where Chapter 93 notes exclude goods and direct them to Chapter 95, the exclusion is applied and classification follows under Chapter 95. 3.9 Package Components - Scope of Ruling Request: The Excalibur Hybrid X crossbow is commercially supplied as a retail package that may include an illuminated scope, scope rings, quiver, field points, and arrows. If imported in standard retail packing with these dedicated accessories, the principal article remains the archery crossbow. These accessories are dedicated to the use of the crossbow, and the package derives its essential character from the crossbow. Without....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ch is released into the barrel of the weapon when the trigger is pulled, thus ejecting the ammunition. Guns, rifles and pistols operating on the same principle, but with gases other than air, are also included. (5) Similar weapons operated by the release of a heavy spring mechanism. (6) Guns and pistols, operated by compressed carbon dioxide gas, for remote projection of an automatic syringe, containing an anaesthetic or a medicament (antiserum, vaccine, etc.) at free- roaming animals. (7) Aerosol spray cans containing tear gas. 3.12 Classification under Tariff Heading 9506: CTH 9506 is reproduced below: 9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this chapter; swimming pools and paddling pools - Snow-skis and other snow-ski equipment : 9506 11 00 -- Skis 9506 12 00 -- Skis-fastenings (ski-bindings) 9506 19 00 -- Other - Water-skis, surf-boards, sailboards and other water-sport equipment : 9506 21 00 -- Sailboards ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....with one or more handles designed for physical exercises; rowing, cycling and other exercising apparatus; chest expanders; hand grips; starting blocks; hurdles; jumping stands and standards; vaulting poles; landing pit pads; javelins, discuses, throwing hammers and putting shots; punch balls (speed bags) and punch bags (punching bags); boxing or wrestling rings; assault course climbing walls; skipping ropes designed for sports activities and fitness classes. (B) Requisites for other sports and outdoor games (other than toys presented in sets, or separately, of heading 95.03), e.g.: (1) Snow-skis and other snow-ski equipment, (e.g., ski-fastenings (ski-bindings), ski brakes, ski poles). (2) Water-skis, surf-boards, sailboards and other water-sport equipment, such as diving stages (platforms), chutes, divers' flippers and respiratory masks of a kind used without oxygen or compressed air bottles, and simple underwater breathing tubes (generally known as "snorkels") for swimmers or divers. (3) Golf clubs and other golf equipment, such as golf balls, golf tees. (4) Articles and equipment for table-tennis (ping-pong), such as tables (with ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er 64 and sports headgear of Chapter 65. (h) Walking- sticks, whips, riding-crops and the like (heading 66.02), and parts thereof (heading 66.03). (ij) Sports craft (such as marine jets, canoes and skiffs) and sports vehicles (other than bobsleighs (bobsleds), toboggans and the like), of Section XVII. (k) Frogmen's and other goggles (heading 90.04). (l) Electro-medical apparatus and other instruments and appliances of heading 90.18. (m) Mechano-therapy appliances (heading 90.19). (n) Breathing appliances of a kind used with oxygen or compressed air bottles (heading 90,20), (o) Articles for sports purposes of Chapter 91. (p) Bowling requisites of all kinds (including automatic bowling alley equipment) and other equipment for parlour, table or funfair games (heading 95.04). (q) Activity pools and wave pools designed for amusement park rides, water park amusements or fairground amusements, which circulate water for amusement, to mobilize or lubricate a rider along: a purpose-built path or to generate waves and currents. (heading 95.08). 4. Port of Import and reply from Jurisdictional Commissionerat....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... arms - 9304 00 00). 2. The applicant submits that by virtue of Note 1(e) to Chapter 93, which expressly excludes "bows, arrows, fencing foils or toys (Chapter 95)" from the scope of Chapter 93, the subject goods are excluded from Chapter 93 and fall under Heading 9506 of Chapter 95. 6.3 I observe that the Applicant has restricted the question for advance ruling to classification under Headings 9506 or 9304. 6.4 Heading 9506 of the Customs Tariff covers "Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this Chapter; Swimming pools and paddling pools. The Relevant extracts of HSN Explanatory Notes to Heading 9506 are set out below: This heading covers: (A) Articles and equipment for general physical exercise, gymnastics or athletics, e.g. : Trapeze bars and rings; horizontal and parallel bars; balance beams, vaulting horses; pommel horses; spring boards; climbing ropes and ladders; wall bars; Indian clubs* dumb bells and bar bells; medicine balls; jump balls with one or more handles designed for physical exercises; rowing, cycling and ot....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... as requisites for deck tennis, quoits or bowls; skate boards; racket presses; mallets for polo or croquet; boomerangs; ice axes; clay pigeons and clay. pigeon projectors; bobsleighs (bobsleds), luges and similar non-motorised vehicles for sliding on snow or ice. (C) Swimming pools and paddling pools. The heading excludes: (a) Strings for lawn tennis and other rackets (Chapter 39, heading 42.06 or Section XI). (b) Sports bags and other containers of heading 42.02, 43.03 or 43.04. (c) Sports gloves, mittens and mitts (generally heading 42.03). (d) Enclosure nets, and net carrying-bags for footballs, tennis balls, etc. (generally heading 56.08). (e) Sports clothing of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (e.g., fencing- clothing or soccer goalkeeper jerseys). (f) Sails for boats, sail boards or land craft, of heading 63.06. (g) Sports footwear (other than ice- or roller-skating boots with skates attached) of Chapter 64 and sports headgear of Chapter 65. (h) Walking- sticks, whips, ....