RE: The tariff classification of a playing/trading card and dice holder from Canada

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364760 September 3, 2026 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9504.90.9080 Kateryna Pochasenko Kaynora3DStudio 313-114 Clarence Ave S Saskatoon S7N 1H1 Canada RE: The tariff classification of a playing/trading card and dice holder from Canada Dear Ms. Pochasenko: In your letter dated September 1, 2026, you requested a tariff classification ruling. Photographs and descriptive literature were provided for our review. The merchandise under consideration, item number DB-001, is a plastic playing/trading card deck box with an integrated dice and accessory compartment measuring approximately 4.13” x 4.33” x 6.10”. The product consists of 2 pieces, a rectangular base card-storage compartment enclosed by a decorative fantasy-themed outer shell resembling an irregular rock. Small magnets are incorporated into the construction to secure the deck box when closed. A plastic gold-colored ring-shaped compartment is attached to the top of the deck box having a hollow interior that provides storage for gaming accessories such as dice, counters, or tokens. The exterior of the ring contains decorative lettering. The product is not designed exclusively for one particular trading card game, but rather it can store compatible standard-size cards from various Trading Card Games (TCGs) and Collectible Card Games (CCGs). The card holder is considered to be an accessory of games listed in Chapter 95. In your request, you suggest classification of this product under heading 9504, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the subject merchandise will be 9504.90.9080, 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