The tariff classification of “Treasure Guess” and “Full Throttle Axolotl” children’s games from China

N363362
July 30, 2026
CLA-2-95:OT:RR:NC:N4:424
CATEGORY: Classification
TARIFF NO.: 9504.90.9080
Peta Channon Big Potato Games USA Inc 211 E 43rd Street ,Suite 1405 New York, NY 10017 RE: The tariff classification of “Treasure Guess” and “Full Throttle Axolotl” children’s games from China Dear Ms. Channon: In your letter dated July 16, 2026, you requested a tariff classification ruling. Photographs and Descriptive literature were provided for our review. “Full Throttle Axolotl” is a children’s game for 2 to 5 players consisting of a toy biker figure, 3 “buddy” cards, 67 game cards, (40 “training wheels” cards, 27 “look, no hands” cards), game instructions and 1 sticker sheet. The “training wheels” cards are designed to be played by younger players while the “look, no hands” cards may be incorporated for older children. The object of the game is to find the 3 “buddy” cards. The “buddy” cards are shuffled with 15 random question cards, placed faced down and spread out onto a table. The game begins by spinning the biker’s head to choose which player goes first. Players flip cards and either answer a question, follow instructions, or find a “buddy” card. The player who takes the next turn is determined by what is written on each card. If a “buddy” card is found, the player takes an additional turn. The player who flips over the last “buddy” card is the winner. The game is designed for children 4 years of age and older. “Treasure Guess” is a children’s game for 2 to 5 players consisting of 9 treasure cards, 6 blank cards (for customization), 9 treasures pieces (cork, key, wooden eye, sponge, rope knot, button, fluff, dice, ring), 1 treasure chest, a score pad and game instructions. Players take turns acting as the “Captain.” The captain hides a treasure in the chest while the other players close their eyes. Each player takes a turn shaking the chest to determine what is inside. Once everyone has had a turn shaking the chest, players point to a treasure card that matches their guess. The blank cards are used to add personal treasures to the game. Players make a drawing of their treasure on a blank card. Each player with a correct answer receives a star on their score sheet. Should all players fail to guess correctly, the captain is awarded a star. The player with the most stars at the end of the game is the winner. The game is designed for children 4 years of age and older.

The applicable subheading for the subject merchandise will be 9504.90.9080, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Video game consoles and machines, table or parlor games, including pinball machines, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment: Other: Other: Other: Other.” The column one, general rate of duty will be Free. The duties cited above are current as of this ruling’s issuance. 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/. 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 Irene Tsiavos at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division