Fantasy Role Play Expansion Modules

HQ 085214 November 24, 1989 CLA-2 CO:R:C:G 085214 SLR CATEGORY: Classification TARIFF NO.: 9504.90.9080 Mr. Tom Dalgliesh President Columbia Games, Inc. Suite 581-810 West Broadway Vancouver, BC Canada V5Z 4C9 RE: Fantasy Role Play Expansion Modules Dear Mr. Dalgliesh: This ruling is in response to your letter of July 14, 1989, requesting the classification of game book materials under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were provided for our examination. FACTS: The subject merchandise consists of booklets often referred to as expansion modules. These modules are prepackaged game reference materials containing maps and descriptions of fictional worlds, environmental scenerios, character generation and development, and background informational resources for use in fantasy role play games. The booklets can be viewed as aids or accessories to these fantasy games. In your letter, you maintain that these expansion modules should be classified as books under heading 4901, HTSUSA. ISSUE: Are the expansion modules classifiable as books under subheading 4901.99.9800, HTSUSA, as requested, or as games under subheading 9504.90.9080, HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes. -2- Heading 9504, HTSUSA, covers articles for arcade, table or parlor games...parts and accessories thereof. The merchandise in issue consists of material that complements and amplifies the fantasy game play activity. The modules, however, are also books as provided for in heading 4901. Since two headings describe the subject merchandise, GRI 3 must be consulted. GRI 3(a) states that "(t)he heading which provides the most specific description of the article shall be preferred over headings providing a more general description." In our opinion, heading 9504 provides the more specific description of the merchandise in issue. The modules enhance fantasy game play; they were not designed for passive reading. Customs is advised that fantasy role play materials published in the U.S. enter Canada duty free as books. While the Harmonized Tariff Schedule seeks uniformity in classification systems, participating nations are, nonetheless, free to decide the ultimate classification of goods entering their boundaries. They are not bound by classification rulings of other member nations. Relief will arrive over the next ten years as duties on games are gradually eliminated pursuant to the United States-Canada Free Trade Agreement. HOLDING: The merchandise in issue is classifiable under subheading 9504.90.9080, HTSUSA, which provides for articles for arcade, table or parlor games...parts and accessories thereof, other, other, other, dutiable at 4.64 percent ad valorem. Articles classified under 9504.90.9080, HTSUSA, which have originated in the territory of Canada, will be entitled to a reduced tariff of 4.1 percent under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations. Sincerely, John Durant, Director Commercial Rulings Division