CLA-2-95:OT:RR:NC:N4:424
Mr. Drew Dowd
Hardwoods Specialty Products
2700 Lind Avenue SW
Renton, WA 98057
RE: The tariff classification of cornhole game parts from Vietnam
Dear Mr. Dowd:
In your letter submitted on November 6, 2024, you requested a tariff classification ruling.
Photographs and a description of the cornhole game parts were submitted with your inquiry.
The article under consideration is a collection of wooden parts of gameboards that are used in the game of cornhole. The cornhole gameboard parts include the deck board, leg, block, and short frame, which when assembled make up the game surface onto which the cornhole beanbags are thrown. The four components are cut from a 15 mm birch faced plywood, are routered as necessary, pre-drilled to specifications, sanded and then shipped to the U.S. for painting, finishing and assembly. We note that the gameboard assemblies, as imported, are dedicated specifically for use with the cornhole game, therefore, they are considered parts in accordance with Chapter 95 Note 3.
The applicable subheading for the cornhole game parts 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.
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