The tariff classification of games from China

N353003 September 30, 2025 CLA-2-95:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 9504.90.6000; 9903.01.24; 9903.01.25 Ms. Katelyn Hilferty Morgan, Lewis & Bockius LLP 1111 Pennsylvania Avenue NW Washington, DC 20004 RE: The tariff classification of games from China Dear Ms. Hilferty: In your letter dated August 27, 2025, you requested a tariff classification ruling on behalf of your client, Fort Circle Games LLC (“Fort Circle”). A description of the subject goods, as well as photographs of the components of a sample good, were submitted with your inquiry. You state that Fort Circle imports boxed games based on various events and topics in American history. Examples of the games are Votes for Women (American women’s suffrage movement), Shores of Tripoli (U.S. war with the Barbary States), and First Monday in October (history of the U.S. Supreme Court). Each game is comprised of various components, such as a game board, game pieces (for example, wooden figures and markers), game cards, plastic dice, and a rulebook. Also included in each retail box are copies of various historical documents, along with a supplemental booklet that describes them. In your letter, you suggest that the boxed games are classifiable under subheading 4901.99.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Printed books, brochures, leaflets, and similar printed matter,” and that they should be designated as “informational materials” under subheading 9903.01.31, HTSUS. (Please note that since you identified the country of origin of the games as China, subheading 9903.01.22 is also at issue.) We disagree. Each of the boxed games is a kit for playing a specific game. As noted above, they contain game boards, game pieces, game cards, dice, and printed rules for play. The printed newspapers, letters, and other documents included with the game all enhance game play, providing a “taste” of the historical landscape under consideration. Such games are specifically provided for in the language of subheading 9504.90.6000, HTSUS: “Chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts there of (including their boards).” Moreover, these boxed games are not sets classifiable in accordance with General Rule of Interpretation (GRI) 3(b), as you suggest; rather, they are games classifiable in accordance with GRI 1. There is no justification for treating the components of the games as separate items. As such, the boxed games do not qualify for classification as “informational materials.” “(A)ny information or informational materials” encompassed by 50 U.S.C. § 1702(b)(3) specifically includes “publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds.” While informational materials are not limited to the above list, we note that boxed games do not approximate any of the listed exemplars. Therefore, we do not agree that the boxed games are “informational materials” in accordance with 50 U.S.C. § 1702(b)(3), and subheadings 9903.01.22 and 9903.01.31 are not applicable. The applicable subheading for the games will be 9504.90.6000, HTSUS, which provides for “Video game consoles and machines; table or parlor games…: Other: Other: Chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts there of (including their boards).” The column one, general rate of duty will be Free. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition to subheading 9504.90.6000, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading 9504.90.6000, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. 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 and Border Protection 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, please contact National Import Specialist Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division