The tariff classification of accessory kits for electronic video games from China.

N011865 June 4, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9504.90.4000 Frank Gomez World Exchange, Inc. 8840 Bellanca Ave. Los Angeles CA 90045 RE: The tariff classification of accessory kits for electronic video games from China. Dear Mr. Gomez: In your letter dated May 11, 2007, you requested a tariff classification ruling on behalf of Electro Source, LLC. The merchandise under consideration is an accessory kit for the Nintendo portable DS Lite game system, model S7373. The kit components, housed in a brushed aluminum attaché-like carry/storage case, include two smaller game cases, each holding 2 GBA and 3 DS games, a DC car charger with a detachable USB, a replacement metallic DS Lite stylus, a touch screen protector, and a screen polish cloth. The case measures approximately 9.5” x 12.5” x 2.5” and has two non-lockable latches and a handle on top. The aluminum case is padded on the inside with polyethylene foam and includes inside pockets for holding the various accessory items. The case also has a flap sewn into the top interior of the case with nylon webbing sewn onto the flap to hold additional accessories. The case is specially fitted to contain the video game accessories and is suitable for long-term use. It thus appears to meet the provisos of General Rule of Interpretation 5(a) of the Harmonized Tariff Schedule of the United States (HTSUS) and would be classified at the same rate as the accessory contents. The components that make up the kit for the Nintendo DS Lite video game system comprise accessories that are used solely or principally with hand-held electronic video game machines. Game machines are classified in heading 9504 of the HTSUS. Heading 9504, HTSUS, describes “Articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof.” Since GRI 1 requires that the classification of goods be determined according to the terms of the headings and any relative section or chapter notes, we turn to the legal notes of the tariff schedule. Note 3, to chapter 95, states that “subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.” Note 3 indicates that the subject game machine components are classifiable with the game machine of which they are an accessory. Accordingly, the applicable subheading for the accessory kit designed for use with the Nintendo DS Lite video game system 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; 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