The tariff classification of the “Axe Throwing Game Set” from China

N331029 February 23, 2023 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080; 9903.88.15 Ms. Soojin Jung Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE:      The tariff classification of the “Axe Throwing Game Set” from China Dear Ms. Jung: In your letter submitted on February 16, 2023, you requested a tariff classification ruling. Photographs and a description of the “Axe Throwing Game Set”, Costco item# 1654460, were received with your inquiry. The item consists of a target stand and 8 plastic safety throwing axes (4 red and 4 blue).  The square target board is secured on to a heavy-duty free standing steel frame with 4 legs.  The board has a round red, white and blue bullseye design.  The board surface is composed of thick plastic bristles constructed to “catch & hold” a plastic axe blade causing it stick to the board when thrown.  The axes are composed of polypropylene plastic and EVA foam.  The axe throwing game is designed to be set up for outdoor play by throwing axes to the target board from a distance.  The “Axe Throwing Game Set” is principally designed for adults or children ages 8 and older. You suggest classification of the “Axe Throwing Game Set” in subheading 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.  We disagree.  We find that the merchandise at issue is of the same class or kind of outdoor games which are properly classified under heading 9506. The applicable subheading for the “Axe Throwing Game Set” 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 9506.99.6080, 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 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, 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division