The tariff classification of children’s games from China

N311777 June 8, 2020 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9504.90.9080; 9903.88.15 Mr. Terry Choi Silver Timing Ltd. 8/F Pioneer Place 33 Hoi Yuen Road Kwun Tong HONG KONG RE: The tariff classification of children’s games from China Dear Mr. Choi: In your letter submitted May 13, 2020, you requested a tariff classification ruling. Photographs and product information were submitted for our review. The products under consideration are identified as item 296727, the “Frog Trap” and the “Penguin Trap” games. The contents of each game include one plastic frame with legs, 19 white “ice blocks”, 19 green or blue “ice blocks”, two plastic mallets, a game spinner and one plastic frog or penguin figure. To set up the games, the plastic “ice blocks” are inserted randomly into the frame and the penguin or frog figure is placed in the center. Each player will use the spinner to decide the color and amount of ice to break. For game play, each of the 2-4 players takes a turn by spinning and removing the required “ice blocks” by tapping with the mallet, taking care not to allow the figure to fall through the ice. The game ends when one player "breaks the ice," causing the frog or penguin to fall through the ice. The player who removed the most blocks without "breaking the ice" is the winner. The games are designed for players age 4 and older. The applicable subheading for item 296727, the “Frog Trap” and the “Penguin Trap” games 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. 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 7.5 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