The tariff classification of the “Lifetime Tailgate Game Combo” from China

N318710 April 12, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9504.90.9080; 9903.88.15 Ms. Autumn Oliver Lifetime Products Freeport Building D-12 Clearfield, UT 84016 RE: The tariff classification of the “Lifetime Tailgate Game Combo” from China Dear Ms. Oliver: In your letter submitted April 2, 2021, you requested a tariff classification ruling. Photographs and a description of the Lifetime Tailgate Game Combo, Product #90466, were received with your inquiry. The item consists of (2) fold-in-half tables, (8) beanbags, (6) ball toss sets, (2) 6” table plugs, and (2) canvas accessory bags. Each table is made of high-density polyethylene (HDPE) with molded holes for the bean bag toss and ladder golf games. In its upright position, it is a typical bridge-like table and in its upside-down, semi-collapsed position, it functions as a game. General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to a part of the item in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The Lifetime Tailgate Game Combo consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., tailgating or a competitive game of ladder golf or bean bag toss). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the item in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component that gives them their essential character. In this case, we find the essential character of the Lifetime Tailgate Game Combo to be the game, due to the fact, that the bulk, quantity, and weight of the game tables, balls, beanbags, and accessory bags are all game-related. The applicable subheading for the Lifetime Tailgate Game Combo 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. 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 roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division