The tariff classification of the “MOZA R3 Direct Drive Racing Simulator Kit (PC Version)” from China.

N363514
August 5, 2026
CLA-2-95:OT:RR:NC:N4:424
CATEGORY: Classification
TARIFF NO.: 9504.50.0000
Emma Feng Gudsen Technology USA Inc. 17800 Castleton St. Ste. 665 City of Industry, CA 91748 RE: The tariff classification of the “MOZA R3 Direct Drive Racing Simulator Kit (PC Version)” from China. Dear Ms. Feng: In your letter dated July 22, 2026, you requested a tariff classification ruling. Photographs and descriptive literature were provided for our review. The item under consideration is the “MOZA R3 Direct Drive Racing Simulator Kit (PC Version)” consisting of a steering wheel, steering wheel base, pedals, desk clamp, power adapter and USB data cable. The kit is imported into the United States in retail packaging and contains a complete set of racing game control peripherals. It is designed to connect to a personal computer (PC) via a USB interface and operate racing simulation games in conjunction with an external display (such as an HDTV or computer monitor). The kit is not a standalone game console; it does not contain game content or a computing unit. Rather, it functions as a dedicated input/output control device for the PC platform, designed to enhance the realistic driving experience in racing games. You suggest that the “MOZA R3 Direct Drive Racing Simulator Kit (PC Version)” falls under subheading 9504.50.0000, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the subject merchandise will be 9504.50.0000, HTSUS, which provides for “Video game consoles and machines, articles for arcade, table or parlor games…: Video game consoles and machines, other than those of subheading 9504.30, and parts and accessories thereof.” The 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