The tariff classification of the Nintendo DS™ from China.

NY L80333 October 26, 2004 CLA-2-95:RR:NC:2:224 L80333 CATEGORY: Classification TARIFF NO.: 9504.90.4000 Steven W. Baker Steven W. Baker and Associates One Sutter Street - Suite 1004 San Francisco CA 94104-4919 RE: The tariff classification of the Nintendo DS™ from China. Dear Mr. Baker: In your letter dated October 12, 2004, on behalf of Nintendo of America Inc., you requested a tariff classification ruling on a handheld game machine. The Nintendo DS™ is a portable game system that features two screens designed to offer two perspectives on the action at once. One of the two 3-inch screens is touch-sensitive and works with a stylus – like a PDA – to access items, move characters, navigate menus and otherwise control the action in some games. The DS also has wireless communication that links players with other units within range and allows users to transmit text messages to one another. The Nintendo DS™ has separate slots to accept current Game Boy Advance cartridges and new, smaller DS game cards. While the Nintendo DS™ offers various processing capabilities, it is primarily a platform for video gaming and is provided for in the game provisions of heading 9504 of the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the Nintendo DS™ will be 9504.90.4000, HTSUS, which provides for articles for arcade, table or parlor games…other: game machines, other than those operated by coins, banknotes (paper currency), discs or similar articles. 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