CLA-2-95:OT:RR:E:NC:2:224
Mr. Michael Hu
Catfish Calhoun Inc.
250 Bunting Rd.
St. Catharines, Ontario L2M 3Y1
Canada
RE: The tariff classification of a Beer Pong Game from China
Dear Mr. Hu:
In your letter received March 6, 2009, you requested a tariff classification ruling.
The product that is the subject of your inquiry is called the Beer Pong Game. The item includes a 7 ½ ft long by 2 ft wide printed fabric table game board banner, 4 table tennis balls and 18 plastic cups, all packaged in a cardboard tube. The object of this adult game is to bounce or throw a ball into a cup filled half way with beer. The cups are arranged in a pyramid formation at either end of the table game board. For each ball that successfully lands in the cup, the opposing team must drink the beer from that cup and remove it from game play. The winning team is the first team to sink balls into all of the opposing team’s cups. The losing team must drink from all of the cups remaining on the table.
The applicable subheading for the Beer Pong Game will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for arcade, table or parlor games…; parts and accessories thereof: Other: Other: Chess, checkers, parchisi, backgammon, darts and other games played on boards of special design, all the foregoing games and parts thereof (including their boards);…poker chips and dice.” 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 James Forkan at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division