CLA-2-95:OT:RR:NC:N3:356
Mr. Kazunori Yoshida
Kazunori Yoshida
2-5-19, Kitaoka
Fujidera 583-0035
Japan
RE: The tariff classification of Pokémon trading cards from Japan
Dear Mr. Yoshida:
In your letter dated August 25, 2025, you requested a tariff classification ruling.
The items under consideration are trading cards for use in connection with the Pokémon Trading Card Game.
A description of the cards was submitted with your inquiry. Also included were photographs of individual
cards, as well as photographs of sealed packages and sealed boxes in which the cards will be imported.
The cards are constructed of paper and measure approximately 63 mm by 88 mm. Each card features unique
artwork and game information. They are printed via offset printing.
You state that you intend to import the cards individually; in sealed booster packs, each of which typically
includes five cards; and in sealed booster boxes, each of which includes between 20 and 30 sealed booster
packs for a total of between 100 and 150 cards.
You suggest classification of the cards under 9504.40.0000, Harmonized Tariff Schedule of the United States
(HTSUS). We agree. However, we note that this subheading provides not for “cards for card games other
than playing cards” as you state in your letter, but rather for “playing cards.”
The applicable subheading for the Pokémon trading cards will be 9404.40.0000, HTSUS, which provides for
“Video game consoles and machines, table or parlor games…: Playing cards. The column one, general rate
of duty will be Free.
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. At this time, products of Japan will be
subject to an additional ad valorem rate of duty of 15 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e., 9903.02.30, in addition to subheading
9504.40.0000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
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 and Border Protection
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 Maryalice Nowak at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division