The tariff classification of a wooden playing card holder, various revolving playing card holders and a deck of playing cards from China

N308844 January 29, 2020 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9504.40.0000; 9504.90.9080; 9903.88.15 Mr. Harpal Singh Buy Directly Inc. P.O. Box 31 Gotha, FL 34734 RE: The tariff classification of a wooden playing card holder, various revolving playing card holders and a deck of playing cards from China Dear Mr. Singh: In your letter submitted January 9, 2020, you requested a tariff classification ruling. Samples of a plastic two-deck revolving playing card holder, a six-deck revolving playing card holder, a nine-deck revolving playing card holder, a standard deck of playing cards and a wooden rectangular card holder with legs, were received with your inquiry. All of these items, with the exception of the deck of playing cards itself, are considered to be accessories of games listed in Chapter 95. The applicable subheading for the three revolving playing card holders and the wooden card holder 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. The applicable subheading for the playing cards will be 9504.40.0000, HTSUS, which provides for "Video game consoles and machines, articles for arcade, table or parlor games…parts and accessories thereof: Playing Cards." The rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9504.90.9080, 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 9504.90.9080, 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 Specialist Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division