The tariff classification of the “Connect 4 Splash” water game from China

N344833 January 13, 2025 N344833                                                                                                                  CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080; 9903.88.15 Alexander Kopp CVS Pharmacy Inc One CVS Drive Woonsocket, RI 02895 RE:      The tariff classification of the “Connect 4 Splash” water game from China Dear Mr. Kopp: In your letter submitted on December 24, 2024, you requested a tariff classification ruling.  A photograph and a description of the “Connect 4 Splash” outdoor game, CVS item number 612102, were submitted with your inquiry. The article under consideration is an inflatable mat with 8 balls, (4 red, 4 yellow).  The item measures 21” long x 12" wide and has 4 round holes down the center lengthwise.  The holes are numbered 1 through 4 on either side.  The game is intended to be played in a pool having the mat float and exposing the water beneath each hole.  The object of the game is to throw the balls in the holes and score points based on the hole’s number.  Every time a ball lands in a hole, it will create a splash, thus the game is named “Connect 4 Splash”.  The first player to score 21 wins the game.  The game is designed for players ages 6 and up. You suggest classification of the “Connect 4 Splash” water game in subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof.  We disagree.  We find that the “Connect 4 Splash” water game is of the same class or kind of outdoor games which are properly classified under heading 9506. The applicable subheading for the “Connect 4 Splash” water game, item number 612102, will be 9506.99.6080, 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.The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.  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