CBP Ruling L88816 — The tariff classification of a "Color Your Own Tarot" set from China

Tariff classification

Headings: 9504

GRI rules applied: GRI 1, GRI 3

Product description

You are requesting the tariff classification on a product that is described as a “Color Your Own Tarot” set; there is no designated item number. The product is composed of the following components: 78 Tarot cards, 6 colored pencils, and 1 paperback book (64 pages long) packaged in a paperboard box. The sample will be returned, as requested by your office. The “Color Your Own Tarot” kit will be considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different 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. Noting GRI-3 (b), the component that gives the set its essential character would dictate the classification of the set. The playing cards portion of this particular set exemplifies the essential character. Therefore,

CBP rationale

the applicable subheading for the “Color Your Own Tarot” 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 L88816 November 18, 2005 CLA-2-95:RR:NC:2:224 L88816 CATEGORY: Classification TARIFF NO.: 9504.40.0000 Ms. Nancy A. Dominioni Penguin Group USA Inc. 405 Murray Hill Parkway East Rutherford, NJ 07073-2136 RE: The tariff classification of a “Color Your Own Tarot” set from China Dear Ms. Dominioni: In your letter dated November 1, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a “Color Your Own Tarot” set; there is no designated item number. The product is composed of the following components: 78 Tarot cards, 6 colored pencils, and 1 paperback book (64 pages long) packaged in a paperboard box. The sample will be returned, as requested by your office. The “Color Your Own Tarot” kit will be considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different 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. Noting GRI-3 (b), the component that gives the set its essential character would dictate the classification of the set. The playing cards portion of this particular set exemplifies the essential character. Therefore, the applicable subheading for the “Color Your Own Tarot” 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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