CLA-2-95:OT:RR:NC:N4:424
Mr. Terry Choi
Silver Timing Ltd.
8/F Pioneer Place
33 Hoi Yuen Road
Kwun Tong
HONG KONG
RE: The tariff classification of a children’s game from China
Dear Mr. Choi:
In your letter submitted May 13, 2020, you requested a tariff classification ruling. Photographs and product information were submitted for our review.
The product under consideration is identified as item 283967, the “What Am I?” game. The contents of the game include four headbands, 20 chips, one question sheet and 16 playing cards depicting various objects, such as animals, cars, cupcakes, etc. For game play, each of the 2-4 players is given three chips and a headband to place around their forehead. Each player is then dealt a card face down, and without looking at the picture side of the card, players insert the card into the clip of the headband so that all the other players can see the picture. Each player is given one minute to ask other players questions to try to figure out “what they are” based on the picture card. Players may ask questions from the sample question sheet or any other question except what am I. When a player guesses correctly, they can give one of their chips to the bank. If time runs out, or the player gives up, they are given another chip and will draw a new card for the next round. The first player to give up all their chips is the game winner. The game is designed for players age 6 and older.
The applicable subheading for the “What Am I?” game 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, 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