N347455

N347455 April 29, 2025 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.99.6080; 9903.01.24; 9903.01.63; 9903.85.08; 9903.88.15 Marilyn Santos Supreme International 3000 NW 107th Avenue Miami, FL 33172 RE: The tariff classification of a “Yard Golf Game” from China. Dear Ms. Santos: In your letter submitted on April 4, 2025, you requested a tariff classification ruling. A sample of the “Yard Golf Game”, item AVASF049, was received with your inquiry. The product consists of 6 plastic wiffleball-type “golf balls,” 6 flag sticks with detachable flags, 6 buckets and tee boxes, 2 play plastic golf clubs, and an easy carry storage bag with the PGA Tour logo printed on the front. The item is an outdoor game that is played similar to that of golf. You suggest classification of the “Yard Golf Game” in subheading 9506.39.0080, Harmonized Tariff Schedule of the United States (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: Golf clubs and other golf equipment; parts and accessories thereof: Other: Other." We disagree, as the Yard Golf Game is used exclusively as an outdoor game and is not considered golf equipment or accessories to the sport of golf. The applicable subheading for the “Yard Golf Game,” item AVASF049, 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." 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 9506.99.6080, 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.? Products of China, including Hong Kong and Macau, will be assessed an additional ad valorem rate of duty of 125 percent.? Products from all other countries will be subject to an additional 10 percent ad valorem rate of duty.? At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, in addition to subheading 9506.99.6080, HTSUS, listed above. On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative aluminum products.? Additional duties for derivative aluminum products of 25 percent are reflected in Chapter 99, headings 9903.85.04 and 9903.85.07.? Products provided by heading 9903.85.08 will be subject to a duty of 25 percent upon the value of the aluminum content.? At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.85.08, in addition to subheading 9506.99.6080, HTSUS.? Derivative aluminum articles processed in another country from aluminum articles that were smelted and cast in the United States, provided for in heading 9903.85.09, are not subject to the additional ad valorem duties. 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/programs-administration/trade-remedies, 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