N307793 N3 Ruling Active

The tariff classification of the “Pong Knockout Table” from China

Issued December 16, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9504.90.4000

Headings: 9504

Product description

The item is an arcade-type game, however, in its imported condition it does not contain a coin box or any other payment mechanism. After importation, the game may be shipped to arcade companies where they can operate it in the free mode or they can install a proprietary hardware payment system and can reprogram the software. It is also designed and marketed for video arcades but it is not a video game. The “Pong Knockout Table” incorporates digital scoring displays and an LCD display screen that demonstrates how the machine works, but the playfield is analog. Up to four players use the knobs on the table to move physical paddles in order to “propel” the pong piece and score points against the other players.

CBP rationale

The applicable subheading for the “Pong Knockout Table” will be 9504.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles for arcade, table or parlor games…: Other: Game machines, other than those operated by coins, banknotes (paper currency), discs or similar articles; parts and accessories thereof.

Full text

N307793 December 16, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9504.90.4000 Ms. Heather Litman GLSDK 599 Lexington Ave. FL 36 New York, NY 100022 RE: The tariff classification of the “Pong Knockout Table” from China Dear Ms. Litman: In your letter submitted on November 14, 2019, you requested a tariff classification ruling on behalf of your client, UNIS Technology Ltd. Photographs and a description of the “Pong Knockout Table,” no item number given, was submitted with your request. The item is an arcade-type game, however, in its imported condition it does not contain a coin box or any other payment mechanism. After importation, the game may be shipped to arcade companies where they can operate it in the free mode or they can install a proprietary hardware payment system and can reprogram the software. It is also designed and marketed for video arcades but it is not a video game. The “Pong Knockout Table” incorporates digital scoring displays and an LCD display screen that demonstrates how the machine works, but the playfield is analog. Up to four players use the knobs on the table to move physical paddles in order to “propel” the pong piece and score points against the other players. The applicable subheading for the “Pong Knockout Table” will be 9504.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles for arcade, table or parlor games…: Other: Game machines, other than those operated by coins, banknotes (paper currency), discs or similar articles; parts and accessories thereof." 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, please contact National Import Specialist Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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