CBP Ruling G81863 — The tariff classification of a playing card set from China.

Tariff classification

Headings: 9504

GRI rules applied: GRI 3

Product description

You are requesting the tariff classification on an item that is referred to in your ruling request as a “playing card set”. The merchandise consists of two regular sized decks of standard playing cards, a plastic carrying case, a small wooden pencil and a paper “score pad”. The carrying case is fitted with compartments for the card, the pencil and the pad. The carrying case closes by folding it and using a snap closure to secure the case. The product that is the subject of this ruling request is considered to be a set for the purposes of the Harmonized Tariff Schedule of the United States (HTS). In the instant case, it has been determined that General Rule of Interpretation 3 (b) is the appropriate GRI, therefore the essential character of the merchandise must be established. In this office’s opinion, the essential character of the product is imparted to the product by the playing cards. The whole item is therefore classified as if it consisted only of the playing cards in Chapter 95 of the HTS, as playing cards.

CBP rationale

The applicable subheading for the playing card set will be 9504.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles for arcade, table and parlor games…parts and accessories thereof: Playing cards.

Full text

NY G81863 September 15, 2000 CLA-2-95:RR:NC:2:224 G81863 CATEGORY: Classification TARIFF NO.: 9504.40.0000 Robert R. Siffring Oriental Trading Co., Inc. Corporate 4206 South 108th Street Omaha, NE 68137 RE: The tariff classification of a playing card set from China. Dear Mr. Siffring: In your letter dated August 23, 2000, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is referred to in your ruling request as a “playing card set”. The merchandise consists of two regular sized decks of standard playing cards, a plastic carrying case, a small wooden pencil and a paper “score pad”. The carrying case is fitted with compartments for the card, the pencil and the pad. The carrying case closes by folding it and using a snap closure to secure the case. The product that is the subject of this ruling request is considered to be a set for the purposes of the Harmonized Tariff Schedule of the United States (HTS). In the instant case, it has been determined that General Rule of Interpretation 3 (b) is the appropriate GRI, therefore the essential character of the merchandise must be established. In this office’s opinion, the essential character of the product is imparted to the product by the playing cards. The whole item is therefore classified as if it consisted only of the playing cards in Chapter 95 of the HTS, as playing cards. The applicable subheading for the playing card set will be 9504.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles for arcade, table and parlor games…parts and accessories thereof: Playing cards.” 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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