CLA-2-95:OT:RR:NC:N4:424
Mr. Joseph Kenney
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of the “Backyard Foot Golf” game from China
Dear Mr. Kenney:
In your letter submitted on November 17, 2023, you requested a tariff classification ruling.
Photographs and a description of the “Backyard Foot Golf” game, item# 60192, were received with your request. The item is an outdoor game that can also be played in a large indoor environment. It consists of plastic pieces that snap together into 3 circular target rings which are placed on the ground in desired locations. Each ring contains 2 holes which are used to hold the 3 included polyester flags, marked “Hole 1, “Hole 2,” and “Hole 3.” Also included in this kit is a deflated soccer ball and a hand-operated air pump and needle, in order to inflate it. The object of the game is to direct the soccer ball into each of the rings by using one’s foot, in the fewest number of tries as possible. The game is designed to imitate the game of golf and it is geared for children aged 3 years and older.
The imported merchandise consists basically of outdoor game equipment. While the “Backyard Foot Golf” game does provide some play activity, its primary use is not that of a toy and it does not provide the manipulative play value or frivolous amusement characteristics of toy playthings. The item, designed principally for outdoor play, as a sport, involves the skill of accurately kicking a soccer ball into designated rings and is played according to a set of rules with a scoring system. The “Backyard Foot Golf” game will be classified in heading 9506.
The applicable subheading for the “Backyard Foot Golf” game will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." The rate of duty will be 4% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.99.6080, 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 9506.99.6080, 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, please contact National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division