The tariff classification of a Beer Pong Game

N039601 October 10, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9504.90.6000 Mr. Michael Hu Catfish Calhoun Inc. 250 Bunting Rd. St. Catharines, Ontario L2M 3Y1 Canada RE: The tariff classification of a Beer Pong Game Dear Mr. Hu: In your letter received September 25, 2008, you requested a tariff classification ruling. A sample of the Beer Pong Game was received with your inquiry. The item includes a 7 ½ ft long by 2 ft wide printed fabric table game board banner made in China, 4 table tennis balls made in China and 18 plastic cups of U.S. origin, all packaged in a cardboard tube. The object of this adult game is to bounce or throw a ball into a cup filled half way with beer. The cups are arraigned in a pyramid formation at either end of the table game board. For each ball that successfully lands in the cup, the opposing team must drink the beer from that cup and remove it from game play. The winning team is the first team to sink balls into all of the opposing team’s cups. The losing team must drink from all of the cups remaining on the table. The applicable subheading for the Beer Pong Game will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for arcade, table or parlor games…; parts and accessories thereof: Other: Other: Chess, checkers, parchisi, backgammon, darts and other games played on boards of special design, all the foregoing games and parts thereof (including their boards);…poker chips and dice.” 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 http://www.usitc.gov/tata/hts/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The cardboard tube in which the Beer Pong Game is packaged is printed with the words “Assembled in Canada.” However, as packaged, each component of the game retains its own country of origin. Accordingly, the sample you submitted is not legally marked. Thus the country of origin for the game board and the table tennis balls remains China. The marking on the cardboard tube should be amended to indicate that the game board and the table tennis balls are made in China.  Since articles of U.S. origin need not be marked with the country of origin, it is not necessary to indicate the U.S. origin of the drinking cups, though you may include that information if you wish. “Table game board banner and table tennis balls made in China, Cups made in U.S.A., Assembled in Canada” would be an acceptable marking on the outer packaging.  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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division