The tariff classification of Wii Remote Glove from China

N026579 May 13, 2008 CLA-2-95:OT:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9504.10.0000 Mr. Jay Fox Logistics manager Bensussen Deutsch & Associates 15525 Woodinville Redmond Rd NE Woodinville, WA 98072 RE: The tariff classification of Wii Remote Glove from China Dear Mr. Fox: In your letter dated April 22, 2008, you requested a tariff classification ruling. The product is described as the Wii Remote Glove and will be imported under the following SKU numbers: 061056-80, 061056-81, 061064-80, 061067-80, 064749-80, 064749-81, 061082-80, 061082-81, 061121-80 and 061122-80. Each SKU represents a different color and/or glow-in-the-dark feature. A color photograph was submitted with your request. The Wii Remote Glove is made of silicone and is designed to be used solely or principally with the Nintendo Wii video game system. The item is placed over the Wii remote and is designed to protect the hand held remote and improve one’s grip during game play. You suggested the classification of the Wii Remote Glove would be 9405.90.4000, Harmonized Tariff Schedule of the United States (HTSUS). However, the Wii Remote Glove is an accessory used solely with video games of a kind used with a television receiver. 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 component is classifiable with the game machine of which it is an accessory. The applicable subheading for the Wii Remote Glove will be 9504.10.0000, HTSUS, which provides for “Articles for arcade, table or parlor games… parts and accessories thereof: Video games of a kind used with a television receiver and parts and accessories thereof.” The rate of duty is 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division