The tariff classification of a beach paddle game from China

N307397 November 26, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080; 9903.88.15 Mr. Michael McCullough CHB Compliance Manager Vandergrift Forwarding 9317 Cheshire Rd. Sunbury, OH 43074 RE: The tariff classification of a beach paddle game from China Dear Mr. McCullough: In your letter submitted November 6, 2019, you requested a tariff classification ruling on behalf of your client, Swimways Corp. A sample of the “Coop Hydro Smash” beach paddle ball game, item 33196, was received with your inquiry and will be returned under separate cover. The “Coop Hydro Smash” is a classic beach paddle ball game comprised of two elastic cloth paddles measuring approximately 15.5” long and 9” in diameter and one rubber ball, for ages 5 and up. It combines the elements of tennis, badminton and ping pong but does not require a court, net or other accessories. The item is considered an outdoor game, rather than a toy, because it is not designed primarily for amusement. It is more specifically designed as equipment for physical activity and outdoor games. A waterproof neoprene cover on the paddles also allows for use in pools or lakes. The paddles have a soft core material for maximum bounce and ball control. The applicable subheading for the “Coop Hydro Smash” beach paddle ball 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.99.6080, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9506.99.6080, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division