The tariff classification of 4 Nintendo DS Styluses from China

N042779 November 26, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9504.90.4000 Mr. Jay Fox Logistics Manager Bensussen Deutsch & Associates 15525 Woodinville Redmond RD NE Woodinville, WA 98072 RE: The tariff classification of 4 Nintendo DS Styluses from China Dear Mr. Fox: In your letter dated October 20, 2008, you requested a tariff classification ruling. Four products have been received with your ruling request and are described as the Nintendo DS Light Up Lightsabre Stylus, Nintendo DS Lightsabre Stylus, Nintendo DS Rockstar Stylus and Nintendo DS Barrel Stylus. The Nintendo DS Light-Up Lightsabre Stylus will be imported under SKU numbers 330017-01 and 330029-01 for either a single or two pack, respectively. The stylus, which measure 5 ½” long and is constructed of plastic, is a miniature replica of Darth Vader’s (red) and Yoda’s (green) lightsabre from the “Star Wars” movies. The lightsabre glows using a small, battery-operated LED light. The Nintendo DS Lightsabre Stylus 3 Pack will be imported under SKU number 330015-01. The stylus measures 3 ½” long and is also constructed of plastic. In addition to red and green lightsabres, a blue lightsabre representing Obi-Wan Kenobi’s is also included. Each stylus is a miniature replica of the lightsabres seen in the “Star Wars” movies. The Nintendo DS Rockstar Stylus 3 Pack will be imported under SKU number 080050-01. Two guitar pick styluses and one microphone stylus are included in the package. The guitar pick stylus is in the shape of a guitar pick with a stylus tip built into the end of the pick. It measures 1 ¾” long and is printed with the words “Guitar Hero on Tour.” The pick is not designed or intended to be used to play a guitar. The microphone stylus, which measures 3 ½” long, is shaped like a microphone and also contains a stylus tip. Lastly, the Nintendo DS Barrel Stylus is imported in various themes such as Cars and Nuruto, and no SKU number was given. In addition to the sample of the stylus, a photograph of the Ninja Tool Holder Kit containing the stylus pen was also included. This ruling request will apply only to the stylus, not to the other items in the kit. This particular stylus, which measures 5” long, is in the shape of a barrel pen but does not write. It is printed with a graphic from the video game “Cars Mater-National.” You state that each stylus is to be used solely or principally with the Nintendo DS Lite portable game system. The Nintendo DS screen is touch-sensitive and works with a stylus to access items, navigate menus, move characters and otherwise control the action in some games. The retail packaging states that each stylus is for use only with the Nintendo DS Lite system. 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." CBP defines “principle use” as that use which exceeds each other single use of the article. While it is certainly possible that these styluses may work with other devices which use similar technology, it is apparent from the product’s unique game-themed designs, packaging and marketing that the styluses included with this ruling are to be principally used with the Nintendo DS Lite game system. The applicable subheading for the Nintendo DS Light-Up Lightsabre Stylus, Nintendo DS Lightsabre Stylus, Nintendo DS Rockstar Stylus and Nintendo DS Barrel Stylus 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division