L82706 L8 Ruling Active

The tariff classification of Christmas playing cards from Taiwan

Issued March 2, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9504.40.0000

Headings: 9504

Product description

You are requesting the tariff classification on a deck of playing cards that are printed with amusing Christmas pictures (elves, Santa, reindeer, etc.). The deck is a standard 52-count deck of cards, except for the Christmas themes. The item is designated as #13252, plastic coated paper cards. Color illustrations were submitted, in lieu of samples.

CBP rationale

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

Full text

NY L82706 March 2, 2005 CLA-2-95:RR:NC:2:224 L82706 CATEGORY: Classification TARIFF NO.: 9504.40.0000 Ms. Francine Marcoux Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of Christmas playing cards from Taiwan Dear Ms. Marcoux: In your letter dated February 18, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on a deck of playing cards that are printed with amusing Christmas pictures (elves, Santa, reindeer, etc.). The deck is a standard 52-count deck of cards, except for the Christmas themes. The item is designated as #13252, plastic coated paper cards. Color illustrations were submitted, in lieu of samples. The applicable subheading for the Christmas playing cards will be 9504.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for arcade, table or 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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