E84943 E8 Ruling Active

The tariff classification of an electronic target activity from China.

Issued July 27, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9504.90.4000

Headings: 9504

Product description

The subject article is identified as the Deer Hunter Skeet Shoot, item #80811, your SKN #819891. It is described as an image projecting game system consisting of a rifle, a dual image projection system and one game cartridge. One to nine players can compete in shooting still or running images of deer projected on a wall. The item has actual sound effects and a digital scoring display. The Deer Hunter Skeet Shoot is a game for tariff purposes. The play requires a modicum of skill to hit the targets and it is played according to self-evident rules with an object of winning. These are concepts synonomous with a variety of activities ruled by the Customs Service to be games because these activities possess a competitive play character and require elements of skill, chance and endurance. Further, the article is a game machine for tariff purposes because it has a self-contained audio producing function and modifies or converts electrical impulses to produce visual imagery.

CBP rationale

The applicable subheading for the Deer Hunter Skeet Shoot will be 9504.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for arcade, table or parlor games…other: game machines, other than coin- or token-operated; parts and accessories thereof.

Full text

NY E84943 July 27, 1999 CLA-2-95:RR:NC:2:224 E84943 CATEGORY: Classification TARIFF NO.: 9504.90.4000 Rita A. Mihalek Manager, Import/Export Operations Toys R Us 461 From Road Paramus NJ 07652 RE: The tariff classification of an electronic target activity from China. Dear Ms. Mihalek: In your letter of July 8, 1999, you requested a tariff classification ruling. The subject article is identified as the Deer Hunter Skeet Shoot, item #80811, your SKN #819891. It is described as an image projecting game system consisting of a rifle, a dual image projection system and one game cartridge. One to nine players can compete in shooting still or running images of deer projected on a wall. The item has actual sound effects and a digital scoring display. The Deer Hunter Skeet Shoot is a game for tariff purposes. The play requires a modicum of skill to hit the targets and it is played according to self-evident rules with an object of winning. These are concepts synonomous with a variety of activities ruled by the Customs Service to be games because these activities possess a competitive play character and require elements of skill, chance and endurance. Further, the article is a game machine for tariff purposes because it has a self-contained audio producing function and modifies or converts electrical impulses to produce visual imagery. The applicable subheading for the Deer Hunter Skeet Shoot will be 9504.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for arcade, table or parlor games…other: game machines, other than coin- or token-operated; parts and accessories thereof. The duty rate will be free. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Tom McKenna at (212) 637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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