The tariff classification of a Basketball Play Set with a ball and inflator from China

N317404 February 16, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9504.90.9080; 9903.88.15 Ms. Mary Kastner PMK International LLC 18900 8th Ave S, Suite 900 SeaTac, WA 98148 RE: The tariff classification of a Basketball Play Set with a ball and inflator from China Dear Ms. Kastner: In your letter submitted February 5, 2021, you requested a tariff classification ruling on behalf of your client, Ao Jie Plastic Toys Factory Ltd. Photographs and a description of the Basketball Play Set were received with your inquiry. The item is a free standing children’s basketball hoop arcade style game with a ball-return chute made of a PVC tubing frame structure, PVC backboard, polypropylene netting and hoop. The home basketball game is designed to allow a player to test one’s shooting skills or compete with other players. The set comes with a PVC basketball and an inflator pump. The Basketball Play Set is principally designed for the amusement of children ages 3 and up. The applicable subheading for the Basketball Play Set 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