CBP Ruling K83404 — The tariff classification of Card Games from China and Hong Kong

Tariff classification

Headings: 9504

GRI rules applied: GRI 1, GRI 3

Product description

You are requesting the tariff classification on an item that is described as card games, no style number is shown. In reality, the product consists of the following components: 1 deck of plastic coated playing cards, 1 wooden cribbage board with plastic pegs, and a book that outlines various card games. Your sample will be returned, as requested. The item is made up of various components. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the article. This office considers the card games kit to be a set with the essential character imparted to the set by the card deck portion of the set. Therefore, the card games set will be classified in Chapter 95 of the HTS, in accordance with GRI 3 (b).

CBP rationale

The applicable subheading for the Card Games set will be 9504.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for arcade, table or parlor games.

Full text

NY K83404 March 2, 2004 CLA-2-95:RR:NC:2:224 K83404 CATEGORY: Classification TARIFF NO.: 9504.40.0000 Mr. Steven De Core D & D Customhouse Brokerage 701 Newark Ave, Suite LL1 Elizabeth, NJ 07208 RE: The tariff classification of Card Games from China and Hong Kong Dear Mr. De Core: In your letter dated February 4, 2004, you requested a tariff classification ruling, on behalf of Wallace of Bridgeport DBA Top That Inc. You are requesting the tariff classification on an item that is described as card games, no style number is shown. In reality, the product consists of the following components: 1 deck of plastic coated playing cards, 1 wooden cribbage board with plastic pegs, and a book that outlines various card games. Your sample will be returned, as requested. The item is made up of various components. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the article. This office considers the card games kit to be a set with the essential character imparted to the set by the card deck portion of the set. Therefore, the card games set will be classified in Chapter 95 of the HTS, in accordance with GRI 3 (b). The applicable subheading for the Card Games set will be 9504.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for arcade, table or parlor games...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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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