CLA-2-39:OT:RR:NC:N4:415
Mr. Shawn V. Poole
Tuggle Duggins PA
400 Bellemeade Street
Greensboro, NC 27401
RE: The tariff classification of plastic video game controller grips from China.
Dear Mr. Poole:
In your letter dated November 1, 2022, you requested a tariff classification ruling on behalf of your client, C2 Gripz, LLC.
Images and literature were provided in lieu of a sample.
The product under consideration is described as the “C2Gripz” ergonomic video game controller grips. They are designed to slide onto the handles of a video game controller and ease the hand stress encountered from extended periods of video game play, or to aid players that may have hand disabilities. The grips will come in four sizes, small, medium, large, and extra-large. You indicate these textured grips are made from acrylonitrile butadiene styrene (ABS) plastic and thermoplastic rubber, which is considered a plastic for classification purposes, see Headquarters ruling 950229, dated February 20, 1992. As such, we would consider these grips to be made wholly of plastic.
You state that you believe these grips are appropriately classified within subheading 9504.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for video game consoles and machines, and parts and accessories thereof. We disagree. This product is a dedicated accessory for a wireless game controller, which is not classifiable in chapter 95 in accordance with note 1(m), which expressly excludes radio remote control apparatus or cordless infrared remote-control devices.
Furthermore, chapter 95, note 3, states that subject to note 1, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles. However, as these particular accessories are designed for use with wireless video game controllers, which are classifiable outside of chapter 95, likewise, the accessories are not used with articles of chapter 95 and are therefore precluded from classification in heading 9504.
As these “C2Gripz” video game controller grips would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, 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 3926.90.9985, 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division