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.
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