CLA-2-95:OT:RR:NC:N4:424
Ms. Melissa Auell
Auell Consulting Inc.
6304 South Ross Road
Morrison, CO 80465
RE: The tariff classification of the “CupBall Water” game from China
Dear Ms. Auell:
In your letter submitted on October 31, 2024, you requested a tariff classification ruling on behalf of your client, Josh Crockett.
Photographs and a description of the “CupBall Water” game were submitted with your inquiry
The article under consideration, the “CupBall Water” game SKU# CB0001, is a game that was designed to be played in a pool setting but can be played in the backyard as well. The contents of the game include 2 cups, a ball, a paper instruction sheet, and a net bag, to hold and transport the contents. The ball is composed of plastic and measures 2.2” in diameter. The cups are made of melamine with printed logos on the outside of each cup. Each cup measures 3.8” in diameter at the top of the cup, 2.5” at the bottom of the cup, and are 4.7” tall. The bag measures 9”x 10” and is made of dacron polyester, with screen printed logos on it.
The game is designed to be played with two players. Each player holds one of the cups and attempts to throw the ball into the other person’s cup to score points. Points are deducted for uncatchable throws and are awarded for remarkable catches. The player that reaches 10 points first is the winner,
The applicable subheading for the “Cupball Water” game, SKU # CB0001, 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, 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 on World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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