RE: The tariff classification of a miniature golf 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 N364934 October 2, 2026 CLA-2-95:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Tyler Jackson Round 9 Development LLC 3411 Ainsworth Court Arlington, TX 76016 RE: The tariff classification of a miniature golf game from China Dear Mr. Jackson: In your letter dated September 8, 2026, you requested a tariff classification ruling. Images and product information were submitted in lieu of samples. The article under consideration is described as a portable, modular miniature golf game. The game is designed to allow consumers to construct and play a configurable miniature golf course indoors or outdoors. Each set consists of six 18” x 18” putting-surface grid tiles, including one tile containing a golf hole, attachable perimeter walls, three obstacles, one ramp accessory, four foam golf balls, one adjustable miniature-golf putter, anti-slip grip pads, and a carrying/storage bag. All components are packaged and sold together as a single retail set and are designed for use together in playing the miniature golf game. In your submission, you suggest classification under subheading 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the miniature golf game 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 general rate of duty will be 4% ad valorem. 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 CFR 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 Sandra Walia at sandra.s.walia@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division