CLA-2-95:OT:RR:NC:N4:424
Ms. Margaret Lange
M. E. Dey & Co.
700 W. Virginia St., Suite 300
Milwaukee, WI 53204
RE: The tariff classification of a “hook and ring” game from China
Dear Ms. Lange:
In your letter submitted October 31, 2019, you requested a tariff classification ruling on behalf of your client, Tosso.com.
Photographs and a description of the “Hook and Ring” game were received with your inquiry. The item consists of a wooden board with a steel hook and a steel ring that is attached to an eight-foot 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 neodymium magnet that will catch and hold over 24 bottle caps. The “Hook and Ring” game with bottle opener and magnet 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 have suggested that the correct classification for this article could be under 9504.90.6000 as “… other games played on boards of a special design,” however, we disagree. We do not feel that the board in this game is considered to be a board that is played on, rather it is merely an object that holds the ring, bottle opener and magnet.
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 15 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.
The applicable subheading for the “Hook and Ring” game will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for arcade, table or parlor games…; parts and accessories thereof: Other: Other: Other…Other.” The rate of duty will be Free.
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