Commission Implementing Regulation (EU) 2017/1169
Of 26 June 2017 — CELEX 32017R1169
Description of the goods
An article in a form of a ball (so called ‘paintball’) made of a hard gelatine shell containing water-based paint. The article is designed to be used as a projectile for a paintball gun (air gun with a nozzle velocity of 91 meters per second) during the multi-player game ‘paintball’. See images (*1).
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 1 (s) to Chapter 95 and by the wording of CN codes 9306, 9306 90 and 9306 90 90. The article is designed as a projectile for a paintball gun, which is an air gun of heading 9304 due to its considerable nozzle velocity (see Commission Regulation (EC) No 242/96 (OJ L 31, 9.2.1996, p. 16)). The paintball is a projectile used for shooting with air guns similar to pellets or darts. Therefore, the paintball is another kind of ammunition (see also the Harmonised System Explanatory Notes to heading 9306, (A) (3)). Classification as a product of Chapter 95 is therefore excluded by virtue of note 1 (s) to that Chapter. Consequently, the article is to be classified under CN code 9306 90 90 as a projectile.