N304243 N3 Ruling Active

The tariff classification of the “Big Buck Target Toss Game” and the “Indoor Snowball Fight” from China

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

Tariff classification

HTS codes: 9504.90.9080, 9503.00.0090

Headings: 9503, 9504

Product description

The “Big Buck Target Toss Game”, CVS Pharmacy item number 309322, is comprised of a three foot tall plastic inflatable deer and three plastic balls. The balls are wrapped in a hook-and-loop surface that adheres to a similar six inch diameter surface on the deer’s side. Consumers of this product will compete with each other, attempting to hit the target area, to attain the higher score. The second item, the “Indoor Snowball Fight” CVS item number 309499, consists of 16 plastic filled white textile “snowballs” that can be used to simulate a snowball fight indoors. The snowballs are approximately 3 inches in diameter and actually has a feel similar to snow. The product is principally designed for the amusement of all ages.

CBP rationale

The applicable subheading for the “Big Buck Target Toss Game” will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other. The applicable subheading for the “Indoor Snowball Fight” will be 9503.00.0090, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.

Full text

N304243 May 30, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9504.90.9080; 9503.00.0090 Mr. David Prata CVS Pharmacy, Inc. Mail Code 5055 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of the “Big Buck Target Toss Game” and the “Indoor Snowball Fight” from China Dear Mr. Prata: In your letter submitted May 7, 2019, you requested a tariff classification ruling. Samples of the “Big Buck Target Toss Game” and the “Indoor Snowball Fight” were received with your inquiry. The “Big Buck Target Toss Game”, CVS Pharmacy item number 309322, is comprised of a three foot tall plastic inflatable deer and three plastic balls. The balls are wrapped in a hook-and-loop surface that adheres to a similar six inch diameter surface on the deer’s side. Consumers of this product will compete with each other, attempting to hit the target area, to attain the higher score. The second item, the “Indoor Snowball Fight” CVS item number 309499, consists of 16 plastic filled white textile “snowballs” that can be used to simulate a snowball fight indoors. The snowballs are approximately 3 inches in diameter and actually has a feel similar to snow. The product is principally designed for the amusement of all ages. The applicable subheading for the “Big Buck Target Toss Game” will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other. The rate of duty will be Free. The applicable subheading for the “Indoor Snowball Fight” will be 9503.00.0090, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…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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