CLA-2-95:OT:RR:NC:N4:424
Mr. Eric Yuen
Ankyo Development Ltd.
Room 101/1F., Cheniver House
45 Chatham Road
Tsim Sham Tsui
Hong Kong, 852
China
RE: The tariff classification of a ring toss & horseshoe play set from China
Dear Mr. Yuen:
In your letter submitted August 19, 2020, you requested a tariff classification ruling.
Photographs and a description of the Bring on the Sun “Ring Toss and Horseshoe Play Set,” item code 107975, were received with your inquiry. The item is a 2-in-1 children’s game play set consisting of 4 plastic horseshoes, 4 plastic rings and 2 plastic sticks. Children, 4 years of age and older, compete against each other to see who can score the most points by tossing the horseshoes and rings onto the sticks.
The applicable subheading for the ring toss and horseshoe playset 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