The tariff classification of a Destiny game machine and a Locket/Pal electrical machine from China

N008853 April 11, 2007 CLA-2-95:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9504.90.4000; 8543.70.9650 Ms. Dana Antoine Carmichael Intl Service 533 Glendale Blvd Los Angeles, CA 90026 RE: The tariff classification of a Destiny game machine and a Locket/Pal electrical machine from China Dear Ms. Antoine: In your letter dated March 26, 2007, you requested a tariff classification ruling, on behalf of Bandai America, your client. You are requesting the tariff classification on two products as follows: Destiny, model #28200 and Locket/Pal, model #28210. Destiny, the first article, is a toy shaped like an electronic accessory. The item has touch screen and stylus access to personality quizzes, Horoscope tests, etc. The device includes a USB drive for PC connection and it includes a lanyard for the added convenience of carrying the product with you. It is considered a game machine for the purposes of the tariff. The second item, the Locket/Pal is shaped to look like a small cosmetic case. Its features include the following: a touch screen access and stylus to Horoscope and mood meters, spelling quizzes, mathematical problems, tic-tac-toe, etc. The product also encompasses a calculator and an address book, along with calendar and alarm features. For the purposes of the tariff, it is classified as other electrical machines and apparatus. The applicable subheading for the Destiny game machine, model 28200, 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. The applicable subheading for the Locket/Pal, model 28210, will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter, parts thereof: other: other…other. The rate of duty will be 2.6% ad valorem. 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