The tariff classification of a Core Kit for a Portable Play Station game from China

N015297 August 24, 2007 CLA-2-96:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9504.90.4000 Ms. Roxane Peiffer Norman G. Jensen, Inc. 3050 Metro Drive Suite 300 Minneapolis, MN 55425 RE: The tariff classification of a Core Kit for a Portable Play Station game from China Dear Ms. Peiffer: In your letter dated July 27, 2007, you requested a tariff classification ruling, on behalf of Griffin Marketing & Promotions, your client. You are requesting the tariff classification on a product that is identified as a Core Kit for the Play Station Portable; the item number for the kit is PSE14T. The following components make up the set: a travel case for a Play Station Portable, sun shield, game pads, car charger, USB data and charge cable, screen guards, and ear buds. The core kit is designed exclusively for the Play Station Portable; it is packaged and marketed as such. Additionally, it will be imported and sold in the same condition as the sample presented; nothing will be added prior to purchase by the consumer. The sample will be returned, as requested by your office. The product is sold and marketed as a set and it will also be considered a set for the purposes of the tariff. 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 merit equal consideration will determine the classification of the set. The heading/subheading for the Play Station Portable accessories occurs last in numerical order in the HTSUS among those that equally merit consideration. Therefore, the applicable subheading for the PSP Core Kit will be 9504.90.4000, Harmonized Tariff Schedule of the United States (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