The tariff classification the “Two Game Tailgate Combo” from China

N323956 February 7, 2022 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9504.90.9080; 9903.88.15 Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification the “Two Game Tailgate Combo” from China Dear Mr. Kenny: In your letter submitted January 25, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. Photographs and a description of CVS item 603658, “Two Game Tailgate Combo,” were received with your inquiry. The item is a combination of two popular games, Ladder Toss being one and something akin to Cornhole being the other. Included with the item is a target sheet made of fabric, measuring approximately 38” x 22.5” with 3 mesh pockets labeled 10, 20 and 30, plastic frame components that can be assembled differently for each game, 6 beanbags filled with sand, 6 tethered balls (called bolos) also filled with sand, and an instruction booklet describing how the games are played. The applicable subheading for the Two Game Tailgate Combo 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, including information on exclusions and their effective dates, 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