The tariff classification of a “Finger Sports Football” game from China

N305876 September 17, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9504.90.9080 Ms. Joann Mosqueda Ja-Ru Inc. 12901 Flagler Center Blvd. Jacksonville, FL 32258 RE: The tariff classification of a “Finger Sports Football” game from China Dear Ms. Mosqueda: In your letter dated August 15, 2019, you requested a tariff classification ruling. A sample of the “Finger Sports Football” game, item # 6305, was received with your inquiry. The “Finger Sports Football” game contains two plastic goal posts, two suction cups, a plastic play mat that resembles a football field, two kickoff tees and two small plastic footballs. To assemble the game, the play mat is taped onto a tabletop surface. The plastic goal posts are positioned at each end of the play mat and secured to the surface with the suction cups. Each player then stands the ball on the kickoff tee and holds the tee with one finger and “kicks” the ball with another finger to make a field goal. The game is designed for children ages four years and older. The applicable subheading for the “Finger Sports Football” game will be 9504.90.9080, Harmonized Tariff Schedule of the United States (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. 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. 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. 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 roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division