The tariff classification of a game from China

N283438 February 28, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Brendan McAuley Chippo Golf LLC 138 Connecticut Ave Massapequa, NY 11758 RE: The tariff classification of a game from China Dear Mr. McAuley: In your letter submitted February 13, 2017, you requested a tariff classification ruling. Photographs and product description of a game named “Chippo” were received with your inquiry. Information was also available on your website. Chippo is a game which combines elements of golf with other backyard games such as cornhole and washers. Each game contains two target boards and two chipping mats. The plastic target boards are covered with artificial turf and contain a foldable steel leg that allows for propping the board up at an angle. Each target board has three holes, the pockets of which are lined with netting to catch any sunk balls, with the larger hole being worth 3 points and the two smaller holes being worth 5 points. The chipping mats are comprised of the same artificial turf and attached to a rubber base. A player landing a ball on the chipping mat and then bouncing it onto the target board doubles the points received. The object of the game is for the two teams of players to take turns chipping the balls at their respective target board and score the most points. Each player takes three shots and tallies the score after each round, while playing an 18 “hole” game. Players must supply their own golf clubs and foam balls, as they are not included. The applicable subheading for the “Chippo” game will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other...Other." The rate of duty will be 4% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Forkan at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division