In re Vimal Veereshwarayya (CAAR Mumbai)
Summary: The Customs Authority for Advance Rulings, Mumbai considered an application filed by Vimal Veereshwarayya for classification of an Excalibur Hybrid X Archery Crossbow proposed to be imported for personal target archery and recreational practice. The applicant sought determination whether the product was classifiable under Heading 9506 of Chapter 95, more specifically sub-heading 9506 99 90 covering articles and equipment for sports or outdoor games, or under Heading 9304 00 00 of Chapter 93 covering “Other arms”. The applicant described the crossbow as a bow-based archery article consisting of limbs and string mounted on a stock, propelling bolts or arrows through release of stored mechanical energy in the limbs and string and not through an explosive charge, compressed air, gas or firearm mechanism. The product specifications referred to a draw weight of 350 lbs, speed up to 435 FPS, a cam-driven recurve hybrid system with Charger X integrated crank, Cease Fire anti-dry fire mechanism and other safety features. The applicant submitted that Note 1(e) to Chapter 93 expressly excludes “bows, arrows, fencing foils or toys (Chapter 95)” and relied upon the HSN Explanatory Notes, which include archery equipment such as bows, arrows and targets within Heading 9506.
The applicant also referred to CAAR Mumbai ruling in Jaiico Transs and certain US Customs and Border Protection rulings as persuasive classification material. The application was forwarded to the Commissioner of Customs (Preventive), Tiruchirappalli for records and comments, but no response was received. At the personal hearing on 14.07.2026, the applicant reiterated that the goods were classifiable under CTI 9506 99 90; no departmental representative appeared. The Authority examined the Customs Act, 1962, First Schedule to the Customs Tariff Act, 1975, General Rules for Interpretation of the Import Tariff and HSN Explanatory Notes. It noted that Heading 9506 covers articles and equipment for general physical exercise, athletics, other sports and outdoor games and that the HSN Explanatory Notes expressly include “Archery equipment, such as bows, arrows and targets.” In contrast, Heading 9304 covers other arms such as spring, air or gas guns and pistols and truncheons.
The Authority observed that the Excalibur Hybrid X Archery Crossbow is a bow-based archery article consisting of limbs and string mounted on a stock and propelling arrows/bolts by release of stored mechanical energy, and is excluded from Chapter 93. Applying Rule 1 of the General Rules for Interpretation and Rule 6 at the sub-heading level, CAAR held that the goods are squarely classifiable under Heading 9506 and, specifically, Customs Tariff Heading 9506 99 90 as “Other”. The Authority accordingly ruled that the Excalibur Hybrid X Archery Crossbow is classifiable under CTH 9506 99 90.
Cases Discussed
- Jaiico Transs (CAAR Mumbai) — CAAR/Mum/ARC/54/2024 — relied upon by the applicant for the Chapter 93 exclusionary framework and HSN Explanatory Notes referring to cross-bows, bows and arrows for archery.
- US CBP Ruling NY N233746 (October 2012) — cited as persuasive classification practice concerning a “Pistol Crossbow” under HS sub-heading 9506.99.0510.
- US CBP Rulings N261823 and NY N070100 — cited as peripheral support regarding classification of archery equipment and accessories under Heading 9506.99.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAI
Vimal Veereshwarayya (hereinafter referred to as ‘the Applicant’) filed an application (CAAR-1) for advance ruling in the Office of Secretary, Customs Authority for Advance Ruling (CAAR) Mumbai. The said application was received in the secretariat of the CAAR, Mumbai on 02.06.2026 along with its enclosures in terms of Section 28H(2)(b) of the Customs Act, 1962 (hereinafter referred to as ‘the Act’ also). The Applicant propose to import an Excalibur Hybrid X Archery Crossbow from an overseas manufacturer/dealer for his personal target archery and recreational practice, and has sought an advance ruling under Section 28H of the Customs Act, 1962 on questions relating to whether the Excalibur Hybrid X Archery Crossbow is classifiable under:
(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 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.
(ii) Applicability of notification – [ ]
(iii) Principles for determination of value – [ ]
(iv) Applicability of notification re: duties – [ ]
(v) Determination of Origin of goods – [ ]
2. Submission by the Applicant:
2.1 The applicant is an individual resident of India proposing to import an Excalibur Hybrid X Archery Crossbow for personal target archery and recreational practice. Although the applicant does not hold an IEC, there is justifiable cause to seek an advance ruling as the tariff classification directly impacts duty liability, regulatory compliance, and whether any import licensing restrictions apply. The CAAR has jurisdiction under the proviso to Section 28-E(2)(c) of the Customs Act, 1962.
2.2 Description of the goods: The Excalibur Hybrid X crossbow is a commercially manufactured archery crossbow designed and marketed for target archery and recreational use.
It is widely sold through sporting goods channels and archery retailers in international markets including the United States, Canada, Europe, and Australia. The manufacturer, Excalibur Crossbow Inc. (Canada), classifies and markets the product as sporting/recreational archery equipment. In some foreign jurisdictions, such products may also be marketed for hunting; however, the applicant’s proposed use in India is limited to lawful target archery and recreational practice only. The applicant intends to use the crossbow exclusively for personal target archery and recreational practice at designated ranges and on personal property. The applicant undertakes that the import is not for any commercial, military, hunting, or unlawful purpose, and that there will be no resale or commercial dealing.
2.3 The crossbow is a bow-based archery article. It consists of limbs and string mounted on a stock and propels bolts/arrows by release of stored mechanical energy in the limbs. It does not operate by firing an explosive charge, and it is not a spring gun, air gun, or gas gun/pistol. Its operating mechanism is fundamentally identical in principle to traditional bows and compound bows — all of which propel arrows by stored mechanical energy in limbs and string. This factual distinction is central to the classification question, as Chapter 93 Note 1(e) of the Customs Tariff expressly excludes bows and arrows from Chapter 93 and directs them to Chapter 95.
2.4 Product specifications of the Excalibur Hybrid X crossbow (from manufacturer’s documentation) confirm its nature as a bow-based archery article: draw weight 350 lbs, speed up to 435 FPS, cam-driven recurve hybrid system with Charger X integrated crank (14 lbs draw effort), Cease Fire 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 Customs Tariff Act, 1975, more specifically under sub-heading 9506 99 90 (“Other” articles and equipment for sports or outdoor games), and NOT under Heading 9304 00 00 of Chapter 93 (“Other arms”), for the following reasons:
3.2 Chapter 93 Note 1(e) — Express Statutory Exclusion of Bows and Arrows: Note 1(e) to Chapter 93 of the First Schedule to the Customs Tariff Act, 1975 expressly provides that Chapter 93 does not cover: “Bows, arrows, fencing foils or toys (Chapter 95).” The subject goods are an archery crossbow — a bow-based article consisting of limbs and string mounted on a stock, which propels bolts/arrows by release of stored mechanical energy. Its operating mechanism is identical in principle to traditional bows and compound bows: stored energy in limbs and string, released to propel an arrow/bolt. By the express terms of Note 1(e), bows and arrows are excluded from Chapter 93 and directed to Chapter 95. This statutory exclusion is dispositive and must be applied under GRI 1 before any other analysis. Since the subject goods are a bow-based archery article, they are excluded from Chapter 93 by operation of this note.
3.3 Further, the HSN Explanatory Notes to Chapter 93, as noticed by CAAR Mumbai in Jaiico Transs (CAAR/Mum/ARC/54/2024), clarify that “cross-bows, bows and arrows for archery” are excluded from Chapter 93 and fall in Chapter 95. The present goods are an archery crossbow and therefore fall squarely within the same exclusionary principle. While Chapter 93 Note 1(e) uses the term “bows,” the HSN Explanatory Notes fill any interpretive gap by expressly naming “cross-bows” as excluded. This interpretive support is significant and should be given due weight.
3.4. The Subject Goods Are Not a Firearm, Spring Gun, Air Gun, or Gas Gun: The subject goods do not operate by firing an explosive charge. They are not spring-operated guns, air guns, or gas guns/pistols of the kind covered by Heading 9304 (“Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307”). The HSN Explanatory Notes to Heading 9304 describe items that project missiles by means of compressed air, spring, or similar mechanism – categories that are mechanistically distinct from a bow/limb/string system. A crossbow that propels arrows by release of limb tension is functionally a bow, not a gun, and does not 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 Explanatory Notes are applied. The exclusion from Chapter 93 operates first under GRI 1; thereafter Heading 9506 remains the appropriate heading. Since the goods are excluded from Chapter 93 by that Chapter’s own note, they cannot simultaneously be “articles of Chapter 93” for the purpose of Note 1(s) to Chapter 95.
Application of General Rules of Interpretation: Under GRI 1, classification shall be determined by the terms of the headings and any relative section or chapter notes. The operative chapter note – Note 1(e) to Chapter 93-expressly excludes bows and arrows from Chapter 93. This must be given full effect. Once excluded from Chapter 93, the goods fall to be classified in Chapter 95 under Heading 9506 as sports equipment. Resort to GRI 3 is unnecessary where GRI 1 (read with the chapter note) provides a clear and unambiguous result.
3.7. Persuasive Domestic and International Classification Practice: The following rulings from both Indian and international customs authorities support the applicant’s classification position:
(i) CAAR Mumbai — CAAR/Mum/ARC/54/2024 (M/s Jaiico Transs, April 2024): The CAAR, Mumbai bench held that airsoft toy guns are classifiable under CTI 9503 00 10 of Chapter 95 (electronic toys), and NOT under Chapter 93. The CAAR referred to the Explanatory Notes to Chapter 93 and held that items having the character of toys falling under Chapter 95 are excluded from Chapter 93. Importantly, the ruling records that the HSN Explanatory Notes to Chapter 93 exclude “cross-bows, bows and arrows for archery” from Chapter 93. The ruling is relied upon for the limited but important proposition that Chapter 93 exclusions and HSN Explanatory Notes must be applied before classifying goods under Heading 9304. The applicant does not rely on Jaiico Transs as a crossbow-specific precedent, but as CAAR Mumbai’s acceptance of the Chapter 93 exclusionary framework.
(ii) US CBP Ruling NY N233746 (October 22, 2012): The United States Customs and Border Protection classified a “Pistol Crossbow” (50 lb draw weight, plastic construction with metallimbed bow, marked “For Sports Use Only”) under HS sub-heading 9506.99.0510-“Archery articles and equipment… Bows and bow parts.” The crossbow was not classified under the US equivalent of Chapter 93. NY N233746 is the direct crossbow classification support and is relied upon 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.
(iv) 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 prejudice, if the Hon’ble Authority considers any detachable accessory to be separately classifiable, the applicant requests a ruling at least on the principal article, namely the Excalibur Hybrid X archery crossbow, under Heading 9506.
3.10. Arms Act-Limited Submission: This application is confined to tariff classification under the Customs Tariff Act, 1975. The applicant does not seek any ruling on Arms Act, 1959 applicability, DGFT import policy, airport, airline, courier, state/local police, or other regulatory requirements, and undertakes to comply with all applicable requirements at the time of import.
3.11. In light of the above submissions, the applicant respectfully prays that the Hon’ble Customs Authority for Advance Rulings may be pleased to hold that the subject goods, namely Excalibur Hybrid X archery crossbow, being a bow-based archery article consisting of limbs and string mounted on a stock and propelling arrows/bolts by release of stored mechanical energy in the limbs/string, are excluded from Chapter 93 by virtue of Note 1(e) to Chapter 93 read with the HSN Explanatory Notes, and are correctly classifiable under Heading 9506, more specifically CTI 9506 99 90, of the First Schedule to the Customs Tariff Act, 1975, and not under Heading 9304 00 00.
Classification under CTH 9304:
Relevant portion of CTH 9304 is reproduced below: –
9304 00 00 Other arms (for example, spring, air, or gas guns and pistols, truncheons), excluding those of heading 93.07
Relevant extracts of HSN Explanatory Notes to Heading 9304 are set out below:
93.04 – Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07.
The heading covers arms other than firearms of headings 93.01 to 93.03 and arms of heading 93.07.
It includes the following:
(1) Truncheons, life-preservers, weighted canes and the like for police, etc., and loaded walking-sticks.
(2) Knuckledusters, i.e., pieces of metal shaped to fit at clenched fist and with which blows are delivered.
(3) Catapults designed for shooting at birds or pests. They may be in the form of a walking-stick. Toy catapults are excluded (heading 95.03).
(4) Air guns, rifles and pistols. These resemble normal rifles, pistols, etc., but they have 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.
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, surfboards, sailboards and other water-sport equipment:
9506 21 00 — Sailboards
9506 29 00 — Swimming pools and padding pools
9506 29 00 — Other
9506 19 00 — Other
Golf clubs and other golf equipment:
9506 31 00 — Clubs, complete
9506 32 00 — Balls
9506 39 00 — Other
9506 40 00 – Articles and equipment for table-tennis
Tennis, badminton or similar rackets, whether or not strung:
9506 51 00 — Lawn-tennis rackets, whether or not strung
9506 59 — Other
9506 59 10 — Squash or racket ball badminton rackets, whether or not strung
9506 59 90 — Other
Balls, other than golf balls and table-tennis balls:
9506 61 00 — Lawn-tennis balls
9506 62 — Inflatable:
9506 62 10 — Foot ball
9506 62 20 — Volley ball
9506 62 30 — Basket ball
9506 62 90 — Other
9506 69 — Other;
9506 69 10 — Hockey ball
9506 99 80 — Shin-guards and elbow or shoulder pads excluding those for football; waist, thigh and hip protective equipment
9506 99 90 — Other
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 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 or without legs), bats (paddles), balls and nets.
(5) Tennis, badminton or similar rackets (e.g., squash rackets), whether or not strung.
(6) Balls, other than golf balls and table-tennis balls, such as tennis balls, footballs, rugby balls and similar balls (including bladders and covers for such balls); [text continues beyond the image]
(7) Ice skates and roller skates, including skating boots with skates attached.
(8) Sticks and bats for hockey, cricket, lacrosse, etc.; chistera (jai alai scoops); pucks for ice hockey; curling stones.
(9) Nets for various games (tennis, badminton, volleyball, football, basketball, etc.).
(10) Fencing equipment: fencing foils, sabres and rapiers and their parts (e.g., blades, guards, hilts and buttons or stops), etc.
(11) Archery equipment, such as bows, arrows and targets.
(12) Equipment of a kind used in children’s playgrounds (e.g., swings, slides, see-saws and giant strides).
(13) Protective equipment for sports or games, e.g., fencing masks and breast plates, elbow and knee pads, cricket pads, shin-guards, ice hockey pants with built-in guards and pads.
(14) Other articles and equipment, such 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, 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 Commissionerate
4.1 In terms 01′ Section 28-1(1) Of the Customs Act, 1962 read with Regulation 8(7) Of thc Customs Authority for Advance Rulings Regulations, 2021, a copy of thc said application was forwarded by the Office of CAAR, Mumbai to the concerned jurisdictional Customs Commissionerate i.e. The Commissioner Of Customs, (Preventive) ‘liruchirappalli Customs Zone, NO. l, Williams Road, Cantonment, Timchirappalli — 620 001, Tamil Nadu on 13.07.2026, seeking the relevant records and comments, if any. However, no response has been received from the Jurisdictional Commissioner-ate till date.
5. Records of Personal Hearing
A pwrsonal hearing was granted to the Applicant on 14.07.2026. During the hearing, the Applicant reiterated the submissions made in the application and contended that the imported gocx!s, namely Excalibur Ilyhrid X archery crossbow, arc classifiable under Customs ‘Varity Item 9506 99 90. Ile also relied upon judicial and earlier advance rulings in support of the claimed classification.
No representative appeared for PII from the department side.
6. Discussions and Findings:
6.1 I have carefully examined the application filed by the Applicant, the written submissions made in support thereof, the product manual, and other documents placed on record. I have also considered the oral submissions made by the applicant during the personal hearing dated 14.07.2026. Further, I have examined the relevant provisions of the Customs Act, 1962, the First Schedule to the Customs Tariff Act, 1975,, the General Rules for the Interpretation of the Import Tariff (GIR), the Harmonized System of Nomenclature (HSN) Explanatory Notes and the settled principles of tariff classification.
6.2 The issue for determination in the present application is as under:
1. Whether the Excalibur Hybrid X archery crossbow, as described in the manufacturer’s technical literature and specifications enclosed with this application, 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:
compressed air, gas, or firearm mechanism, is classifiable under:
(a) Heading 9506 of Chapter 95 (Articles and equipment for sports or outdoor games), more specifically sub-heading 9506 99 90; or
(b) Heading 9304 of Chapter 93 (Other 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 other exercising apparatus; chest expanders; hand grips; starting blocks; hurdles; jumping stands and standards; vaulting poles; landing pit pads; javelins, discus, 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 or without legs), bats (paddles), balls and nets.
(5) Tennis, badminton or similar rackets (e.g., squash rackets), whether or not strung.
(6) Balls, other than golf balls and table-tennis balls, such as tennis balls, footballs, rugby balls and similar balls (including bladders and covers for such balls); water polo, basketball and similar valve type balls; cricket balls.
(7) Ice skates and roller skates, including skating boots with skates attached.
(8) Sticks and bats for hockey, cricket, lacrosse, etc.; chistera (jai alai scoops); pucks for ice hockey; curling stones.
(9) Nets for various games (tennis, badminton, volleyball, football, basketball, etc.)
Relevant extracts of HSN Explanatory Notes to Heading 9304 are set out below:
93.04 – Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07.
The heading covers arms other than firearms of headings 93.01 to 93.03 and arms of heading 93.07.
It. includes the following: (1) Truncheons, life-preservers, weighted canes and the like for police, etc., and loaded walking-sticks.
- Knuckledusters, i.e., pieces of metal shaped to fit a clenched fist and with which blows are delivered.
- Catapults designed for shooting at birds or pests. They may be in the form of a walking-stick. Toy catapults are excluded (heading 95.03).
- Air guns, rifles and pistols. These resemble normal rifles, pistols, etc., but they have 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.
Guns, rifles and pistols operating on the same principle, but with gases other than air, .are also included.
- Similar weapons operated by the release of a heavy spring mechanism.
- 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.
- Aerosol spray cans containing tear gas. It can be observed that Excalibur Hybrid X Archery Crossbow, being a bow-based archery. Article consisting of Limbs.& string mounted on a stock & propelling arrows/balls by release of stored mechanical energy in Limb/strings are excluded from Chapter 93.
6.6 Applying Rule 1 of the General Rules for Interpretation, classification is to be
determined according to the terms of the headings and the relevant Section and Chapter Notes.
As the subject goods are Excalibur Hybrid X Archery Crossbow they are squarely classifiable under Heading 9506. Applying Rule 6 at the sub-heading level, the appropriate classification is under Customs Tariff Heading 9506 99 90.
6.7 In view of the foregoing discussion, I find that the goods proposed to be imported by the Applicant are correctly classifiable under Customs Tariff I leading 9506 99 90. 1 rule that
the goods described as “Excalibur Hybrid X Archery Crossbow” is classifiable under Customs Tariff Heading 9506 99 90 as “Other”.
7. I rule accordingly.
