RE: The tariff classification of four games from China
Active· CBP ruling HQ N364772· Issued 2026-09-23
Ruling text
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 N364772 September 23, 2026 CLA-2-95:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Adrianne M. Barkley Terra Worldwide Logistics LLC 1400 Hembree Road, Suite 120 Roswell, GA 30076 RE: The tariff classification of four games from China Dear Ms. Barkley, In your letter dated September 1, 2026, you requested a tariff classification ruling on behalf of your client, EastPoint Sports Ltd., LLC. Images and product information were submitted in lieu of samples. The articles under consideration are described as four Topgolf-branded recreational games. These include the Topgolf Bump n’ Run, item number 18251-AA091, Topgolf Top Score (formerly Topgolf Chip Shot), item number 18253-AA091, Topgolf Chipping Targets, item number 18252-AA091, and Topgolf Top Shot (formerly Topgolf Driving Net), item number 18259-AA091. The games combine elements of golf with other backyard games such as cornhole. All recreational games include an artificial turf tee mat and a storage bag. All except for the Topgolf Chipping Targets include an oversized plastic golf club that is adjustable in length from 22 inches to 35 inches. Topgolf Bump n’ Run includes a target board with a fabric face and four foam practice balls. The board is propped up at an angle with plastic poles and includes nine holes with varying point values that are lined with netting to catch the balls. Players use the golf club and tee mat to chip foam balls toward different portions of the target and score points according to the designated scoring areas. Topgolf Top Score (formerly Topgolf Chip Shot) includes a 4-foot by 6-foot cloth target, eight foam practice balls in two team colors incorporating Velcro strips, and an oversized plastic golf club. The cloth target is designed to hang vertically and features ten Velcro-compatible scoring areas with varying point values. Players use the golf club and tee mat to strike the foam balls toward the target. The balls adhere to the target, and the players score according to where the balls land. Topgolf Chipping Targets consists of three collapsible targets measuring approximately 32 inches, 24 inches, and 18 inches in diameter, eight foam practice balls, and a score pad. The circular targets include designated scoring areas and are constructed from folding plastic rings with nylon netting stitched within the target structures. Players chip the foam balls toward the targets and use the score card to record results. Topgolf Top Shot (formerly Topgolf Driving Net) includes a 7-foot circular target/driving net and 20 foam training balls in four team colors. The target structure incorporates fiberglass rings, a plastic base/frame, and stitched nylon netting. Players use the golf club and tee mat to direct shots toward different segments of the net, which increase in point value as the user moves toward the center. In your submission, you consider classification in subheading 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).” We disagree. The instant products are more akin to articles specifically provided for elsewhere in the tariff, thus they are precluded from classification under this subheading. You also suggest classification of the instant articles as golf equipment under subheading 9506.39, HTSUS, or as outdoor games under 9506.99, HTSUS. This office notes that the articles are used exclusively as outdoor games and are not considered golf equipment or accessories to the sport of golf, thus they are appropriately classified under subheading 9506.99, HTSUS. The applicable subheading for the four golf-themed games, Topgolf Bump n’ Run, item number 18251-AA091, Topgolf Top Score (formerly Topgolf Chip Shot), item number 18253-AA091, Topgolf Chipping Targets, item number 18252-AA091, and Topgolf Top Shot (Topgolf Driving Net), item number 18259-AA091, 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 Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. 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 Sandra Walia at sandra.s.walia@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division
Source: rulings.cbp.gov — ruling N364772, retrieved 2026-10-12T06:06:00Z, republished verbatim. This digest is informational; only CBP issues binding rulings.