CLA-2-95:OT:RR:NC:N4:424
Mr. Michael Singer
Spin Master
30-30 47th Avenue; Suite 650
Long Island City, NY 11101
RE: The tariff classification of games from China
Dear Mr. Singer:
In your letter dated February 23, 2023, you requested a tariff classification ruling. Samples, photographs, and a description of the game, “Colour Brain,” “Linkee,” and “Sounds Fishy” were submitted with your inquiry.
The “Colour Brain” card game consists of 150 question cards, 48 assorted color cards, a scorecard, and an instruction sheet. “Colour Brain” is a quiz card game where the answer to every question is a color or a combination of colors. The questions cover a wide variety of general knowledge.
For game play, each team is dealt an identical set of eleven color cards: black, grey, white, red, orange, yellow, green, blue, purple, pink and brown. The deck of question cards is placed in the center and the top question is read aloud. The game begins when the first team places the color card or cards from their hand, face down and yells “Colour Brain.” The other teams have up to 10 seconds to do the same. After all the teams have placed their cards on the table, the question card is turned over and the correct answer is revealed. The teams that have the correct answers receive the number of points corresponding to the number of teams that had the incorrect answers. The first team that receives 10 points is the winner.
“Linkee” is a quiz card game that comes with 260 question cards, 4 note pads, a sticker, and an instruction sheet. The objective of the game is to split into teams and figure out the link between four quiz questions listed on each question card. Once a team has deciphered what the questions all have in common, they must shout "LINKEE" to make their guess. If their guess is correct, they get to keep the card. On the back of each card is a letter: either L, I N, K, or E. The first team that collects enough cards to spell out LINKEE is the winner.
The third game under review is called “Sounds Fishy.” The game consists of 200 question cards, 8 red fish game pieces, 1 blue fish game piece, 80 tokens, an instruction sheet, and a sticker. For game play, each player takes a turn being the “Guesser.” The “Guesser” poses a question to the other players, and the objective is to determine which of the players is making up fake answers to the question and which player is giving the correct answer. To begin play, each player is given a fish game piece, face down. The player who holds the blue fish game piece will determine who provides the real answer, while the other players holding the red fish game pieces will make up a fake answer. The “Guesser” now eliminates the answers they think are fake, one by one, until they are left with the real answer. For every correct guess, the “Guesser” receives a token. If the “Guesser” stumbles on the truth before the end, they lose their tokens, but if they decide to stop, they can bank their tokens. The players that tricked the “Guesser” also receive tokens. After two rounds, the player with the most tokens wins.
In your request, you suggest that the “Colour Brain,” “Linkee,” and “Sounds Fishy” games are classifiable as playing cards under subheading 9504.40.0000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree in part as the “Sounds Fishy” game involves more than playing cards.
The applicable subheading for the “Colour Brain” and “Linkee,” card games will be 9504.40.0000, HTSUS, which provides for "Video game consoles and machines, articles for arcade, table or parlor games…parts and accessories thereof: Playing Cards." The rate of duty will be Free.
The applicable subheading for the “Sounds Fishy” game 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 at https://hts.usitc.gov/current
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division