RE: The tariff classification of the “Erase n’ Play Tic-Tac-Toe” game from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364829 September 14, 2026 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9504.90.6000 Krista Fedon OOLY, LLC. 5607 Palmer Way Carlsbad, CA 92010 RE: The tariff classification of the “Erase n’ Play Tic-Tac-Toe” game from China Dear Ms. Fedon: In your letter dated September 3, 2026, you requested a tariff classification ruling. Photographs and descriptive literature were provided for our review. The “Erase n’ Play Tic-Tac-Toe,” item number 112-147, is comprised of 2 fruit motif Tic Tac Toe game boards measuring approximately 6.3” by 6.3” and 20 eraser game pieces (4 eraser designs: kiwi, apple, lemon and watermelon). In Tic Tac Toe, the first player to place 3 like game pieces in a row, vertically, horizontally, or diagonally, is the winner of the game. The game is intended for children ages 4 years and older. You suggest classification of the “Erase n’ Play Tic-Tac-Toe” game to be in chapter 96 of the Harmonized Tariff Schedule of the United States, (HTSUS). We disagree. Based on an evaluation of the subject merchandise, the “Erase n’ Play Tic-Tac-Toe” set is properly characterized as a board game. Note 1(l) to Chapter 96 explicitly states that the chapter does not cover articles of Chapter 95, which encompasses toys, games, and sports equipment. Accordingly, classification within Chapter 96 is precluded. The applicable subheading for the subject merchandise will be will be 9504.90.6000, HTSUS, which provides for articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games…parts and accessories thereof: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards); mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers of a type used in retail sales; poker chips and dice. The general rate of duty will be free. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 Irene Tsiavos at Irene.Tsiavos@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division