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 “Yard Golf Game” from China.
Dear Ms. Santos:
In your letter submitted on April 4, 2025, you requested a tariff classification ruling.
A sample of the “Yard Golf Game”, item AVASF049, was received with your inquiry. The product consists
of 6 plastic wiffleball-type “golf balls,” 6 flag sticks with detachable flags, 6 buckets and tee boxes, 2 play
plastic golf clubs, and an easy carry storage bag with the PGA Tour logo printed on the front. The item is an
outdoor game that is played similar to that of golf.
You suggest classification of the “Yard Golf Game” in subheading 9506.39.0080, 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: Golf clubs and other golf equipment; parts and accessories thereof: Other: Other."
We disagree, as the Yard Golf Game is used exclusively as an outdoor game and is not considered golf
equipment or accessories to the sport of golf.
The applicable subheading for the “Yard Golf Game,” item AVASF049, will be 9506.99.6080, 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." The rate of duty will be 4% ad valorem."
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 9506.99.6080, 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, i.e. 9903.01.63, in addition to
subheading 9506.99.6080, HTSUS, listed above.
On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative
aluminum products.? Additional duties for derivative aluminum products of 25 percent are reflected in
Chapter 99, headings 9903.85.04 and 9903.85.07.? Products provided by heading 9903.85.08 will be subject
to a duty of 25 percent upon the value of the aluminum content.? At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.85.08, in addition to subheading
9506.99.6080, HTSUS.? Derivative aluminum articles processed in another country from aluminum articles
that were smelted and cast in the United States, provided for in heading 9903.85.09, are not subject to the
additional ad valorem duties.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9506.99.6080, 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 9506.99.6080, 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, contact
National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division