CLA-2-49:OT:RR: NC:4:434
Joseph Lam
Parents Are Human, LLC
85 Cleary CT apt. 12
San Francisco, CA 94109
RE: The tariff classification of conversation cards from China.
Dear Mr. Lam:
In your letter, dated October 26, 2021, you requested a tariff classification ruling. A detailed description and photos of the item were submitted for our review.
The product under consideration is the “Parents Are Human, Family Connection Card Game.” Each retail box contains 50 question cards and 20 action cards designed to “spark deep conversations between you and your family.” Examples of the question cards ask, “What advice would you give your past self?’ and “What was your childhood home like?” Examples of the action cards read, “Give each other a warm hug” and “Take turns sharing three things you are grateful for.” The cards are printed on paper via offset lithography.
You propose classification as a game under subheading 9504.90.4000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The term "game" as used in the tariff has come to refer to a competition or contest for recreation or amusement between two or more players or between one person and the game itself which involves skill, chance, endurance or any combination of these elements and which is played according to rules either expressed or self-evident, with a method or system of scoring and the object of winning as a goal. See, Mego Corp. v. United States, 62 CCPA 14, CAD 1137 (1971). See also Headquarters ruling HQ 959558 (9/14/98). The “Parents Are Human” cards are not a competition or contest, there is no element of skill, chance or endurance, no rules, and no method of scoring. Rather, the cards are designed to foster communication and connection between family members.
Therefore, the applicable subheading for the “Parents Are Human” cards will be 4911.99.6000, HTSUS, which provides for “Other printed matter:… Other: Other: Other: Printed on paper in whole or in part by a lithographic process.” The rate of duty will be Free.
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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4911.99.6000, 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, 9903.88.15, in addition to subheading 4911.99.6000, 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, 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.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division