CLA-2-95:OT:RR:NC:N4:424
Marilyn Santos
Supreme International
3000 NW 107th Avenue
Miami, FL 33172
RE: The tariff classification of a “PGAT Hook & Toss” game from China.
Dear Ms. Santos:
In your letter submitted on March 20, 2025, you requested a tariff classification ruling.
A sample of the “PGAT Hook & Toss,” item AVASG018, was received with your inquiry. The item consists
of a wooden board with a steel hook and a steel ring that is attached to a 40” nylon string. The board is
attached to a wall, and the string is attached to the ceiling with an eyehook, which is provided. The object of
the game is to swing the ring on the string, so that it will catch it on to the hook on the wall, in order to score
points. The wooden board also includes a built-in mounted bottle opener and a magnet that will catch and
hold bottle caps. The “PGAT Hook and Ring” game with bottle opener would be considered a composite
good by Customs’ interpretation. By application of General Rules of Interpretation 3(b), which states in part
that composite goods, are to be classified as if they consisted of the component which gives them their
essential character, we have determined that the essential character of this item is the game that is marketed
and sold for entertainment purposes.
You suggest classification of the “PGAT Hook & Toss” game to be classified in subheading 9506.99.6080,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for
general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and
wading pools; parts and accessories thereof: Other: Other: Other…Other." We disagree, as the article is not
used in the practice of golf, a particular sport, but rather it is a game for entertainment purposes.
The applicable subheading for the “PGAT Hook & Toss,” item AVASG018, 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.
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 9504.90.9080, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs.? ?All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs.? Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. ?Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. ?At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, 9903.01.63, in addition to subheading
9504.90.9080, HTSUS, listed above.?
You inquired whether the Section 232 additional duties on certain derivative aluminum products applies to
the PGAT Hook & Toss,? item AVASG018. ?Articles of subheading 9504.90.9080, HTSUS, are not among
those listed in Annex 1 to Presidential Proclamation 10895.
Pursuant to U.S. Note 31 (b) 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/programs-administration/trade-remedies, 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.?
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