CLA-2-95:OT:RR:NC:N4:424
Mr. Welin Lu
Well Universal Ltd.
Room1, Floor 5, No. 37
Chong De 11th Road
Taichung City, Bei-Tun District 4063
Taiwan
RE: The tariff classification of a Shuffleboard Table from China
Dear Mr. Lu:
In your letter submitted November 9, 2020, you requested a tariff classification ruling.
Photographs and a description of the Shuffleboard Table were received with your inquiry.
Table shuffleboard is a game in which players push weighted pucks down a long and smooth surface towards a scoring area at the opposite end of the table. The Shuffleboard Table is made from solid wood, medium-density fiberboard (MDF), and wood veneer. The table is equipped with metal bars on which metal beads are threaded for keeping score. Also included are metal pucks for play. On the playfield are printed numbers that indicate scoring points. The object of the game is to slide the small metal pucks down the board so that they come to rest in an area of the board with the highest point scores.
The applicable subheading for the Shuffleboard Table will be 9504.90.9080, Harmonized Tariff Schedule of the United States (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.
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, 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 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