CLA-2-95:OT:RR:NC:N4:424

Ms. Joann Mosqueda
JA-RU, Inc.
12901 Flagler Center Boulevard
Jacksonville, FL 32258

RE: The tariff classification of the "Kids Cards" card games from China

Dear Ms. Mosqueda:

In your letter dated June 10, 2021, you requested a tariff classification ruling. A photograph and a description of the "Kids Cards" card games were received with your inquiry.

The "Kids Cards", cards games, item number 3602, consists of four games, Old Maid, Go Fish, Crazy Eights and Hearts. These are classic card games designed for children. Each of these games is a contest between two or more players involving skill or chance.

The applicable subheading for the "Kids Cards" will be 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. The rate of duty will be Free.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9504.90.9080, 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 9504.90.9080, 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 on World Wide Web at https://hts.usitc.gov/current.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Roseanne Murphy at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division