The tariff classification of a Lacrosse Stick and Ball set, a Wibbly Toss Game and a Pickle Ball game from China

N315307 November 5, 2020 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.2800; 9504.90.9080; 9506.99.6080; 9903.88.15 Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a Lacrosse Stick and Ball set, a Wibbly Toss Game and a Pickle Ball game from China Dear Mr. Kenny: In your letter submitted October 20, 2020, you requested a tariff classification ruling on behalf of your client CVS Pharmacy Inc. Photographs and a description of CVS item #112767, Lacrosse Stick and Ball set, CVS item #405510, Wibbly Toss Game and CVS item #734461, Pickle Ball game, were submitted with your inquiry. The first product under consideration is identified as CVS item #112767, a Lacrosse Stick and Ball set. The item is comprised of a youth size, 32 inch, lacrosse stick and ball. The handle of the stick and the basket, with netted pocket, are composed of plastic and the ball is made of rubber. The Lacrosse Stick and Ball are considered a set for tariff purposes with the lacrosse stick providing the essential character of the set. General Rule of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States, (HTSUS) noted. The second product under consideration is identified as CVS item #405510, the Wibbly Toss Game. The game is comprised of two target boards with three target holes and six fuzzy balls. The player scores points by tossing the balls into the holes in the board. The game is designed for both indoor and outdoor play. The Wibbly Toss Game is designed for children 3 years of age and older. The last product under consideration is identified as Deluxe Pickle Ball, CVS Item #734461. This game is comprised of two plastic paddles and a perforated plastic ball. Pickle Ball is a paddleball type sport that combines elements of badminton, table tennis, and tennis. The game is designed for children 3 years of age and older. The applicable subheading for CVS Item #112767, the Lacrosse Stick and Ball set will be 9506.99.2800, HTSUS, which provides for articles and equipment for general physical exercise…athletics, other sports…parts and accessories thereof: other: other: lacrosse sticks. The rate of duty will be free. The applicable subheading for CVS Item #405510, the Wibbly Toss Game will be 9504.90.9080, 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 CVS Item #734461, Deluxe Pickle Ball will be 9506.99.6080, 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 9506.99.2800, 9504.90.9080 and 9506.99.6080, 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, 9506.99.2800, and 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 Specialist Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division