Game cartridges

HQ 083440 May 1, 1989 CLA-2 CO:R:C:G: 083440 BPM CATEGORY: Classification TARIFF NO.: 8473.30.4000 Mr. Stephen S. Spraitzer Law Offices of George R. Tuttle 3 Embarcadero Center, Suite 1160 San Francisco, California 94111 RE: Game cartridges Dear Mr. Spraitzer: By letter dated August 5, 1988, and supplemental letter dated December 5, 1988, you requested a ruling on the appropriate classification of Atari game cartridges for use in the 800 XL, 65XE and XE game systems under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The game cartridges (cartridges) imported by Atari consist of read-only memory (ROM) integrated circuits soldered to printed circuit boards (PCBs). The PCB assemblies, some of which contain resistors and capacitors, are enclosed in plastic housing units. The PCB in each cartridge contains conductive pathways that serve as electrical connectors between the cartridge and the main unit when the cartridge is plugged into the main unit. About 50 percent of the software cartridges for the Atari 800 XL, 65 XE and XE computers are made by Atari, the other half are made by third party vendors. ISSUE: Under which of the following provisions are Atari game cartridges for use with the Atari 800 XL, 65 XE and XE computers appropriately classified: (1) Subheading 8473.30.4000, HTSUSA, covering parts and accessories of the machines of 8471 not incorporating a cathode ray tube, or - 2 - (2) Subheading 9504.10.0030, HTSUSA, covering video games of a kind used with a television receiver; parts and accessories thereof. LAW AND ANALYSIS: Note 5(A) to Chapter 84 defines the term "data processing machines" for purposes of heading 8471. Your ruling request indicates that the Atari 800 XL, 65XE and XE game systems satisfy all the conditions of Note 5(A). Subheading 8473.30.40 HTSUSA, covers parts and accessories of the machines of 8471 not incorporating a cathode ray tube. The cartridges are prima facie classifiable under this provision unless excluded from Section XVI by virtue of Note 1(p) or Note 3 thereto, or Chapter Note 5. The Atari game cartridges might appear to be prima facie classifiable under heading 9504, HTSUSA, covering, inter alia, parts and accessories of articles for arcade, table or parlor games. Under that heading the cartridges would be classifiable under subheading 9504.10.0030, HTSUSA, covering parts and accessories of video games of a kind used with a television receiver. However, as stated in the Explanatory Notes to heading 9504, heading 9504 excludes "[m]achines and apparatus fulfilling the conditions of Note 5(A) to Chapter 84, whether or not capable of being programmed for video games (heading 8471)." HOLDING: The Atari game cartridges for use with the Atari 800 XL, 65XE and XE game systems are classifiable under 8473.30.4000, HTSUSA, as parts and accessories of the machines of 8471 not incorporating a cathode ray tube. Sincerely, John Durant, Director Commercial Rulings Division