CLA-2-95:OT:RR:NC:N4:424
Mr. Harpal Singh
Buy Directly Inc.
P.O. Box 31
Gotha, FL 34734
RE: The tariff classification of various playing card holders from China
Dear Mr. Singh:
In your letter submitted December 29, 2019, you requested a tariff classification ruling.
Photographs and descriptions of five variations of playing card holders were received with your inquiry. The first item under review is a wooden, curved playing card holder approximately 13” long. The second item is described as a large, rectangular, wooden playing card holder with legs containing five rows and a curved indentation. The dimensions of this item are approximately 12” x 5.5”. The third item is a smaller wooden playing card holder containing four rows and a curved indentation. The fourth item is a plastic rectangular card holder containing five rows and a curved indentation. Lastly, the fifth item under consideration is a fan-shaped plastic playing card holder with a curved top that narrows at the base. All five variations of playing card holders items are designed to assist the elderly and players with disabilities who may have difficulty holding the cards in his or her hands.
The applicable subheading for all five variations of playing card holders will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for arcade, table or parlor games…; parts and accessories thereof: Other: Other: Other…Other.” The rate of duty will be Free.
In your submission you also inquired as to the applicability of the 301 Trade Remedy additional duties under 9903.88.15. You submitted a document referencing that the additional 15% tariff was suspended on certain tariff numbers until further notice, effective Dec. 15, 2019. However in subheading 9504, this suspension only applies to tariff numbers 9504.20.60, 9504.40.00, 9504.50.00, 9504.90.40 and 9504.90.60. All of these tariffs fall under the 9903.88.16 tariff not 9903.88.15. The items that are subject to 9903.88.15 remain in effect. This office does not believe that the card holders fall under the tariff 9903.88.16.
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 15 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, 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