N304219 N3 Ruling Active

The tariff classification of “Virtual LED Space Pong” game from China

Issued May 30, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9504.90.9080

Headings: 9504

Product description

Illustrations and a description of the “Virtual LED Space Pong” game, CVS Pharmacy item number 323384, were received with your inquiry. The item is a game comprised of a battery-powered base station that projects a colored “ball” of light on a wall and two battery-powered plastic “rackets” (frames without strings or solid surface) containing infrared emitters. The players attempt to intercept the colored ball with their rackets, with the infrared emitters signaling successful “hits”. The first player to reach 11 hits is the winner. On the base there is a power switch, a button that is used to select the number of players (1or 2), the display for the score and a button that controls the level of difficulty; easy, normal or hard. On the underside of the base there is a battery compartment that holds 3 AA batteries. The rackets contain a power/player select button and indicator as well as a battery compartment.

CBP rationale

The applicable subheading for the “Virtual LED Space Pong” game will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for arcade, table or parlor games…; parts and accessories thereof: Other: Other: Other…Other.

Full text

N304219 May 30, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9504.90.9080 Mr. David Prata CVS Pharmacy, Inc. Mail Code 5055 1 CVS Drive Woonsocket, RH 02895 RE: The tariff classification of “Virtual LED Space Pong” game from China Dear Mr. Prata: In your letter submitted May 6, 2019, you requested a tariff classification ruling. Illustrations and a description of the “Virtual LED Space Pong” game, CVS Pharmacy item number 323384, were received with your inquiry. The item is a game comprised of a battery-powered base station that projects a colored “ball” of light on a wall and two battery-powered plastic “rackets” (frames without strings or solid surface) containing infrared emitters. The players attempt to intercept the colored ball with their rackets, with the infrared emitters signaling successful “hits”. The first player to reach 11 hits is the winner. On the base there is a power switch, a button that is used to select the number of players (1or 2), the display for the score and a button that controls the level of difficulty; easy, normal or hard. On the underside of the base there is a battery compartment that holds 3 AA batteries. The rackets contain a power/player select button and indicator as well as a battery compartment. The applicable subheading for the “Virtual LED Space Pong” game will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for arcade, table or parlor games…; parts and accessories thereof: Other: Other: Other…Other.” The rate of duty will be Free. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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