CLA-2-95:OT:RR:NC:N4:424
Mr. Joseph Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification the “The Mini Frisbee® Golf Set” from China
Dear Mr. Kenny:
In your letter submitted October 21, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc.
Photographs and a description of the “The Mini Frisbee® Golf Set”, item number 333049, were received with your inquiry. The game consists of six 4” plastic flying discs and a plastic tabletop target. The target measures 28” tall, has a round basket suspended in the middle and is attached to 10 vertical metal chains that drape from a hoop at the top of the structure. The metal chains are designed to capture a Mini Frisbee® and drop it into the basket. Disc golf is a game in which players attempt to throw a disc into the standing basket called a “hole”. It’s similar to ball golf, in that players try to get their disc into the basket in the least number of throws, or “strokes”. The player with the least number of throws in a round of 18 “holes”, wins the game. The game is suitable for use indoors or outdoors because of its size and relatively simple construction. The product is intended for children ages 5 years and older.
You suggest classification of “The Mini Frisbee® Golf Set” as a toy under 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. We find that the merchandise at issue is of the same class or kind of merchandise properly classified as games under subheading 9504.
The applicable subheading for the “The Mini Frisbee® Golf Set” will be 9504.90.9080, 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, 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 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