G80333 G8 Ruling Active

The tariff classification of an electronic hand held game with a calculator from China.

Issued August 9, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9504.90.4000

Headings: 9504

GRI rules applied: GRI 3

Product description

You are requesting the tariff classification on an item that is identified as style 394, an electronic battery-operated hand held game with a calculator. The item is a 6-in-1 Casino game with five game capacities: slot machine, black jack, roulette, baccarat and poker, and a calculator. The item is considered a composite good comprised of two parts: a game machine and a calculator. There appears to be no essential character, therefore the item will be classified as a game machine, employing GRI 3 (c) since the game machine HTS classification heading is after the calculator HTS classification heading in the numerical order of the tariff. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the electronic hand held game with calculator will be 9504.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Game machines, other than coin- or token-operated; parts and accessories thereof.

Full text

NY G80333 August 9, 2000 CLA-2-95:RR:NC:2:224 G80333 CATEGORY: Classification TARIFF NO.: 9504.90.4000 Shelia Andrews Dillard’s, Inc. 1600 Cantrell Road Little Rock, Arkansas 72201 RE: The tariff classification of an electronic hand held game with a calculator from China. Dear Ms. Andrews: In your letter dated July 25, 2000, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is identified as style 394, an electronic battery-operated hand held game with a calculator. The item is a 6-in-1 Casino game with five game capacities: slot machine, black jack, roulette, baccarat and poker, and a calculator. The item is considered a composite good comprised of two parts: a game machine and a calculator. There appears to be no essential character, therefore the item will be classified as a game machine, employing GRI 3 (c) since the game machine HTS classification heading is after the calculator HTS classification heading in the numerical order of the tariff. The sample will be returned, as requested. The applicable subheading for the electronic hand held game with calculator will be 9504.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Game machines, other than coin- or token-operated; parts and accessories thereof.” The rate of duty 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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