CLA-2-63:OT:RR:NC:N3:351
Ms. Anahi Czeszewski
C.H. Robinson
1501 North Mittel Blvd.
Wood Dale, IL 60191
RE: The tariff classification of cyber gamer starter packs from China
Dear Ms. Czeszewski:
In your letter dated August 23, 2021, you requested a tariff classification ruling on behalf of your client, JCorp Inc. Samples were provided and will be retained for training purposes.
The two items under consideration, Style# ESX360 (Green) and Style# ESX360 (Blue), are each described as a “Cyber Gamer Starter Pack.” The gamer packs include a variety of items intended to be worn and used while gaming. Cyber Gamer Starter Pack, Style# ESX360 (Green), consists of a headband, arm sleeve, lanyard and three bracelets. The headband is composed of 100 percent polyester, printed, knit fabric. The fabric is folded and sewn on one side with ends cut at a 45 degree angle. The headband, measuring 39 ¾ inches in length by 1 ¾ inches in width, features an “Esports Gaming Gear” logo and will be tied around the head. The tapered tubular arm sleeve is to be worn from the mid-bicep to the wrist. The arm sleeve is composed of a 95 percent polyester and a 5 percent spandex, printed, knit fabric and measures 12 inches in length by 4 ¼ inches in width at the bicep and 3 ¼ inches in width at the wrist. It features an “ESX360” logo. The lanyard is intended to be worn around the neck, has a neck strap composed of a 100 percent polyester narrow woven fabric and is dyed pink. The strap is connected to a lobster claw clasp that holds a plastic sleeve, measuring 2 ¾ inches in length by 4 ½ inches in width, which will contain the team gaming tag and includes a two-piece plastic connector. The bracelets are composed of 100 percent silicone and feature an “Esports” logo and an “ESX360.COM” logo on the outer side.
Cyber Gamer Starter Pack, Style# ESX360 (Blue), consists of two controller skins, a pair of gloves, and two universal thumb grips. The controller skins are composed of 100 percent polyvinyl chloride and printed with a design. The skins are flat and designed to be affixed to the front of the game controller. The pair of gloves are half-fingered and composed of 90 percent polyester and 10 percent spandex knit fabric. The gloves feature fourchettes and a grip design on the palm. The universal thumb grips are composed of 100 percent silicone. The items are intended to be used with thumb joysticks used with various gaming systems, such as the Xbox, PlayStation, and Nintendo. The thumb pads provide support and comfort to the gamer and protect the joystick from excessive wear.
You have suggested that the “Cyber Gamer Starter Pack, Style# ESX360 (Green) should be classified as a “set for retail sale” under 7117.90.7500, HTSUS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics” based on GRI 3(c). You have also suggested that the “Cyber Gamer Starter Pack, Style# ESX360 (Blue) should be classified as a “set for retail sale” under 6116.93.9400, HTSUS, which provides for “Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes” based on GRI 3(b).
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The Cyber Gamer Starter Packs, Styles# ESX360 (Green) and (Blue), consist of multiple items classifiable under separate headings packaged and ready for retail sale. Therefore, both starter packs fulfill the requirements of (a) and (c), above. However, we believe that they fail requirement (b). The function of each item does not join that of the other items in a way that might be interpreted as meeting a particular need or carrying out a specific activity. That is, all the items put up for retail sale are not specifically related to gaming. The lanyard, for instance, may be used without the arm sleeve. The gloves may be worn without the use of the thumb grip. The needs and activities are entirely independent of each other. This is a collection of related items but is not a set for tariff purposes. As such, we find that the headband, arm sleeve, lanyard, and bracelet for Style ESX360 (Green) and the controller skins, gloves, and thumb grips for Style ESX360 (Blue) are not considered sets for retail sale for classification purposes. Each item will, therefore, be classified separately under the appropriate heading.
The applicable subheading for the headband, arm sleeve, and lanyard will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
The applicable subheading for the bracelets will be 7117.90.7500, HTSUS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free.
The applicable subheading for the control skins will be 3919.90.5060, HTSUS, which provides for “Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other: other.” The general rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the gloves will be 6116.93.9400, HTSUS, which provides for “Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes.” The rate of duty will be 18.6 percent ad valorem.
The applicable subheading for the universal gamer thumb grips will be 9504.50.0000, HTSUS, which provides for “Video game consoles and machines, articles for arcade, table or parlor games…: Video game consoles and machines, other than those of subheading 9504.30, and parts and accessories thereof.” 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 3919.90.5060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3919.90.5060, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, 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 6307.90.9891, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6116.93.9400, 7117.90.7500, and 9504.50.0000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended, effective December 15, 2019, and is not currently applicable. See 84 Fed. Reg. 243 (December 18, 2019).
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 the 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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division