CLA-2-95:OT:RR:NC:N4:424

Renee Esquer
Mattel, Inc.
333 Continental Blvd.
El Segundo, CA 90245

RE:      The tariff classification of the “UNO SPIN” game from Vietnam

Dear Renee Esquer:

In your letter submitted on January 30, 2025, you requested a tariff classification ruling. 

Photographs and a description of the “UNO SPIN” game were submitted with your inquiry. 

The article under consideration is the “UNO SPIN” game, SKU number K2784, consisting of 112 UNO cards, a 10 ½” plastic spin wheel, and instructions.  The spin wheel rests flat on a surface and has two tray slots for cards in play, and cards discarded.  The game is played in the same way as the classic UNO game, except for “spin cards” mixed into the deck directing a player to spin the wheel and get instructions for their next move.  When a player has only one card left, they must yell "UNO!".  The first player to get rid of their last card wins the hand.  The game is designated for ages 7 and above.

In your request, you suggest that the “UNO SPIN” game is classified as playing cards under subheading 9504.40.0000, Harmonized Tariff Schedule of the United States (HTSUS).  We disagree since the “UNO SPIN” game involves more than just playing cards. The applicable subheading for the “UNO SPIN” game, SKU number K2784, will be 9504.90.9080, 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, please contact National Import Specialist Roseanne Murphy at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division