The tariff classification of The GivingEgg from China

N362356
June 30, 2026
CLA-2-44:OT:RR:NC:N5:130
CATEGORY: Classification
TARIFF NO.: 4421.99.9880
Mr. Brandon Scott GivingHouse LLC 5521 West Venice Drive Highland, UT 84003 RE: The tariff classification of The GivingEgg from China Dear Mr. Scott: In your letter, dated June 15, 2026, you requested a binding tariff classification ruling on The GivingEgg. Product information and a sample were submitted for our review. The product under consideration is The GivingEgg, item number AW0326.5000. The GivingEgg is a two-piece, wooden, egg-shaped container measuring approximately 3.5” in height. The species of wood is black walnut (Juglans nigra), a non-coniferous wood. Inside the container is a metal liner and a tube. The GivingEgg is designed to have a nice message inserted, and then to be hidden for another person to find. You identify The GivingEgg as a game and suggest classification under 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other games. We disagree. While the use of The GivingEgg may provide amusement, it does not meet the criteria for a “game”. The product lacks essential elements such as competition, a method of scoring, or defined rules of skill/chance. Instead, it functions primarily as a vessel designed to hold a message, rather than as an article for parlor games. The GivingEgg is a composite good of wood and metal. The Explanatory Notes (EN) to the HTSUS, General Rules of Interpretation (GRIs) 3(b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. We find that the wooden portion is the predominant material that is essential to the egg. The egg would function the same without the inner metal portion. Therefore, The GivingEgg will be classified based on the wood.

The applicable subheading for The GivingEgg will be 4421.99.9880, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The general rate of duty will be 3.3 percent ad valorem. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Laurel Duvall at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division