In ruling NY N318710 (April 12, 2021), Customs and Border Protection (CBP) discussed the classification of the “Lifetime Tailgate Game Combo.” The ruling states that the Game Combo comes with 2 fold-in-half tables, 8 beanbags, 6 ball toss sets, 2 6” table plugs, and 2 canvas accessory bags. The tables are made of high-density polyethylene (HDPE) with molded holes for the bean bag toss and ladder golf games. When in use and in its upright position, it is a bridge-like table. When it is upside-down and in its semi-collapsed position, it functions as a game.
It consists of articles, classifiable in different headings, set up for retail sale together to carry out a specific activity (i.e., tailgating or a competitive game of ladder golf or bean bag toss. GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component that gives them their essential character. CBP found that the essential character of the Lifetime Tailgate Game Combo is the game, such that the bulk, quantity, and weight of the game tables, balls, beanbags, and accessory bags are all game-related.
CBP determined that the applicable subheading for the Lifetime Tailgate Game Combo is 9504.90.9080, HTSUS, which provides for Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other. The rate of duty is Free.