The tariff classification of an electronic game with a radio from China

NY M81083 March 17, 2006 CLA-2-95:RR:NC:2:224 M81083 CATEGORY: Classification TARIFF NO.: 9504.90.4000 Mr. Brent D. Claypool, VP, LCB R S International, Inc. 701 W. Manchester Blvd. Suite # 233 Inglewood, CA 90301 RE: The tariff classification of an electronic game with a radio from China Dear Mr. Claypool: In your letter dated February 28, 2006, you requested a tariff classification ruling, on behalf of Watch Club Inc. DBA Tectron Int’l, your client. You are requesting the tariff classification on an item that is identified as a combination hand-held game machine with a built-in FM scan radio. The designated item number is: QGH80R. The hand-held game machine plus FM radio has a volume control, and ear buds (ear plugs) and operates by means of two “AAA” batteries. Your sample will be returned, as requested by your office. The item is considered a composite good 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. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (b), they are classified in the heading/subheading of the tariff that occurs last in numerical order among those that equally merit consideration. Noting GRI-3 (c), the heading/subheading that occurs last in numerical order among those that equally merit consideration would dictate the classification of the composite good. The heading/subheading for the electronic game machine portion of the product occurs last in numerical order in the HTSUS among those that equally merit consideration. Therefore, the applicable subheading for the electronic game with a built-in FM scan radio, item QGH80R, will be 9504.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for arcade, table or parlor games…parts and accessories thereof: other: game machines, other than those operated by coins, banknotes (paper currency), discs or similar articles; parts and accessories thereof. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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