LA-2-95:OT:RR:NC:N3:356
Ms. Adrianne Barkley
Terra Worldwide Logistics Atlanta LLC
1400 Hembree Road
Roswell, GA 30076
RE: The tariff classification of the “Giant KerPlunk” game from China
Dear Ms. Adrianne Barkley:
In your letter dated October 27, 2025, you requested a tariff classification ruling on behalf of your client,
EastPoint Sports Ltd., LLC. Photographs and a sample of the item were submitted with your inquiry.
The “Giant KerPlunk” is a large-scale version of the classic tabletop KerPlunk game. The item features a
vertical transparent tube measuring 14” in diameter and 55.6” in height. It has holes in the middle section to
insert the game sticks. The “Giant KerPlunk” comes with 27 plastic hollow sticks (9 red, 9 yellow, 9 green)
each measuring 25” long, as well as 60 hollow lightweight plastic balls (20 red, 20 yellow and 20 green),
each measuring approximately 2.76” in diameter. To set up the game, the sticks are inserted randomly into
the holes at the middle portion of the tube. The balls are then loaded in the tube from the opening at the top
and come to rest on the interlaced inserted sticks. Play begins with the youngest player pulling out any stick
very carefully, making sure not to let any balls fall. Each player takes a turn pulling a stick from the tube
until all the balls have fallen. The player allowing the fewest balls to fall into the tray below is the winner.
The game is designed for children 6 years of age and older.
In your request, you suggest classification of this product as a toy in subheading 9504.90.9080, Harmonized
Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the “Giant KerPlunk” will be 9504.90.9080, HTSUS, which provides for
“Video game consoles and machines, table or parlor games, including pinball machines, billiards, special
tables for casino games and automatic bowling equipment, amusement machines operated by coins,
banknotes, bank cards, tokens or by any other means of payment: Other: Other: Other: Other.” The column
one, general 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 10 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. At this time, products from all 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., 9903.01.25, in addition to subheading
9504.90.9080, HTSUS, listed above.
Pursuant to U.S. Note 20 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/remedies/301-certain-products-china, 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 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 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)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division