The tariff classification of the “Light Up LED Cornhole Game” from China

N319686 June 1, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9504.90.9080; 9903.88.15 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of the “Light Up LED Cornhole Game” from China Dear Mr. Kenny: In your letter submitted on May 25, 2021, you requested a tariff classification ruling on behalf of your client CVS Pharmacy Inc. Photographs and a description of the “Light Up LED Cornhole Game”, Product #650196, were received with your inquiry. The item consists of 2 MDF wood target boards, each measuring 35" by 23", and include 8 sand filled polyester beanbags, (4 for each game board). Each board features one target hole rimmed with battery operated LED lights to accentuate the target. The game can be played by 2 or more players or in teams. Players score points by tossing the bean bags on the board or into the hole. The game is designed for both indoor and outdoor play. The applicable subheading for the “Light Up LED Cornhole 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. 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