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

Ivy Yang
Bansco Enterprise Limited
RM.1308, Diya Tower, Jindi Bldg,
Zhong Shan Yi Rd,
Guangzhou, China

RE: The tariff classification of the “Sweet Summer Time” checkers game from China

Dear Ivy Yang:

In your letter submitted on March 17, 2025, you requested a tariff classification ruling.

In lieu of a sample, photographs and a description of the “Sweet Summer Time” checkers game, item# BCSJ20250317, were received with your inquiry. A wooden box, measuring 12"L x 12"W x 1.97"H, with a pink and fuchsia checkered surface serves as the game board. A pull-out drawer contains the game pieces which resemble lemon and watermelon slices. Checkers is a strategy board game for two players which involve diagonal moves of uniform game pieces and mandatory captures by jumping over opponent pieces. The game is intended for children ages 8 years and older.

The applicable subheading for the “Sweet Summer Time” checkers game, item# BCSJ20250317, will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games…parts and accessories thereof: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards); mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers of a type used in retail sales; poker chips and dice. The rate of duty will be free.

Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 9504.90.6000, HTSUS, listed above. 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