N355311

N355311 November 21, 2025 LA-2-95:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 9504.90.9080; 9903.01.24; 9903.01.25; 9903.88.15 Ms. Adrianne Barkley Terra Worldwide Logistics Atlanta LLC 1400 Hembree Road Roswell, GA 30076 RE: The tariff classification of the “Giant KerPlunk” game from China Dear Ms. Adrianne Barkley: In your letter dated October 27, 2025, you requested a tariff classification ruling on behalf of your client, EastPoint Sports Ltd., LLC. Photographs and a sample of the item were submitted with your inquiry. The “Giant KerPlunk” is a large-scale version of the classic tabletop KerPlunk game. The item features a vertical transparent tube measuring 14” in diameter and 55.6” in height. It has holes in the middle section to insert the game sticks. The “Giant KerPlunk” comes with 27 plastic hollow sticks (9 red, 9 yellow, 9 green) each measuring 25” long, as well as 60 hollow lightweight plastic balls (20 red, 20 yellow and 20 green), each measuring approximately 2.76” in diameter. To set up the game, the sticks are inserted randomly into the holes at the middle portion of the tube. The balls are then loaded in the tube from the opening at the top and come to rest on the interlaced inserted sticks. Play begins with the youngest player pulling out any stick very carefully, making sure not to let any balls fall. Each player takes a turn pulling a stick from the tube until all the balls have fallen. The player allowing the fewest balls to fall into the tray below is the winner. The game is designed for children 6 years of age and older. In your request, you suggest classification of this product as a toy in subheading 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the “Giant KerPlunk” will be 9504.90.9080, HTSUS, which provides for “Video game consoles and machines, table or parlor games, including pinball machines, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment: Other: Other: Other: Other.” 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 10 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 9504.90.9080, 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 from all 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., 9903.01.25, in addition to subheading 9504.90.9080, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9504.90.9080, 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 9504.90.9080, 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 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 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) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division

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) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division