The tariff classification of target games and bow and arrowsets from China

NY 879050 November 6, 1992 CLA-2-95:S:N:N3D:225 879050 CATEGORY: Classification TARIFF NO.: 9503.70.8000 Mr. Steven T. Bernstein H.Z. Bernstein Co., Inc. 2975 Kennedy Blvd. Jersey City, N.J. 07306 RE: The tariff classification of target games and bow and arrow sets from China Dear Mr. Bernstein: In your letter dated October 5, 1992, received in this office on October 7, 1992, you requested a tariff classification ruling on behalf of your client Just Toys. Four samples were submitted with your inquiry. The first item #16550, is called a "Mini Shot Target Gun", consisting of a bright orange and pink, plastic gun with three soft foam missiles. The second article item #16551, is known as "Mini Shot Sling Shot" which includes a bright orange and pink missile holder, snap on attachments and three missiles. The next item #16552, "Mini Shot Bow & Arrow" is composed of a bright orange and pink plastic bow and three missiles. The final product, item #16553, "Super Shot Crossbow", contains a plastic pink, green and yellow missile holder and three foam missiles. Each article is packaged in an open sided box with a target board printed on the back. It is your belief that the above target toys should be classified as games under, HTS, 9504.90.6000, however the Customs Service must disagree. For tariff purposes, the term "game" has come to refer to a competition or contest for recreation or amusement between two or more players or between one person and the game itself which involves skill, chance, or endurance, or any combination of these elements and which is played according to rules, either expressed or self-evident, with the object of winning as a goal. See Mego Corp. v. United States. 62 CCPA 14, CAD 1137 (1971). Based on this and on other judicial authorities, the Customs Service has consistently maintained that an article will only qualify for inclusion within the scope of the game provisions if it possesses the necessary attributes of a game including challenge, competitiveness, ingenuity, skill, and contest. We have established the following set of criteria that an article must meet in order to secure tariff treatment as a game: 1. a competition or contest with the objective of winning. 2. play activity betweeen two or more people or between one person and the game itself. 3. skill, chance or endurance, or a combination of these elements. 4. some scoring method or system. It is our opinion that in the play of these products the requisites of a game are not met, that is, their activity does not realistically represent a true contest or competition, involving skill, chance or endurance, to achieve a winning objective. It would seem that there is no set manner in which to distinguish more difficult shots from relatively easier ones. Neither the shooting device nor the paper scoring shapes imprinted on the package artwork appears to be particularly designed or constructed to be principally used in target shooting competition; the concept of a target game as a test of skill is not present. Rather, this article is used principally for the amusement of the participants and therefore, qualifies as a toy. The applicable subheading for the above described "Mini Shots" sets will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The duty rate will be 6.8 percent ad valorem. It would appear that the above described imitation firearms meet the marking requirements of Public Law 100-615; 15 U.S.C. 5001; 15 CFR Part 1150; Federal Register Vol. 54, No. 86, pp 19358 (May 5, 1989). The Department of Commerce has final authority in this matter. For further information, please consult with Dr. Stanley Warshaw or Walter G. Leight, Department of Commerce, (301) 975-4000. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport