N012944 N0 Ruling Active

The tariff classification of a video game head set from China and/or Japan.

Issued June 27, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9504.90.4000

Headings: 9504

Product description

The merchandise consists of a head set identified in a schematic drawing as model no. HBH0149-010020.

CBP rationale

The applicable subheading for the HBH0149-010020 Nintendo DS head set will be 9504.90.4000, HTSUS, which provides for game machines, other than those operated by coins, banknotes, (paper currency), discs or similar articles; parts and accessories thereof.

Full text

N012944 June 27, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9504.90.4000 Lori Goldhammer Customs Compliance Nintendo of America Inc. 4820 150th Avenue N.E. Redmond WA 98052 RE: The tariff classification of a video game head set from China and/or Japan. Dear Ms. Goldhammer: In your letter dated June 13, 2007, you requested a tariff classification ruling. The merchandise consists of a head set identified in a schematic drawing as model no. HBH0149-010020. You state that this head set can be distinguished from ordinary head sets by its custom made connection that dictates its use only with Nintendo DS or DS Lite handheld video game systems. Chapter 95, Legal Note 3 of the Harmonized Tariff Schedule of the United States (HTSUS) states that: [s]ubject 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. Under the above note, because the subject head set is an accessory which is suitable for use solely or principally with a hand held game machine classifiable under heading 9504, HTSUS, it is to be classified with that game. The applicable subheading for the HBH0149-010020 Nintendo DS head set will be 9504.90.4000, HTSUS, which provides for 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

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