The tariff classification of two adult games from China

N048517 January 28, 2009 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9504.90.6000, 9504.90.9080 Mr. Steven Trachtenberg ICUP, Inc. 1135 Cedar Ave. Croydon, PA 19021 RE: The tariff classification of two adult games from China Dear Mr. Trachtenberg: In your letter received December 16, 2008, you requested a tariff classification ruling. Samples of two adult games, “Slurred” and “Drunken Tower,” were received with your inquiry. “Slurred” contains a spinner game board and four shot glasses. The object of the game is for each player to use the spinner to select a category and letter and be the first to call out a word relating to the category beginning with the selected letter. One point is awarded for every correct answer. If none of the players have an answer, everyone must drink. The player with the highest total at the end of five rounds or the last player remaining is the winner. “Drunken Tower” contains 60 stacking wooden blocks, each imprinted with specific drinking instructions and four shot glasses. “Drunken Tower” is a wood block game that tests a player’s ability to remove and then stack the blocks from the tower without it falling. Upon removal of each block during a player’s turn, one must follow the drinking directions printed on the blocks. The last player to take a turn without making the tower fall or the last player remaining is the winner. The shot glasses are each printed with the respective names of the games and are incorporated into the game play. They do not have a distinct and separate identity and will therefore be classified with the game. Since the spinner, with its printed game options, is a specially designed board upon which the game action is controlled, the applicable subheading for the “Slurred” game will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for arcade, table or parlor games…; parts and accessories thereof: Other: Other: Chess, checkers, parchisi, backgammon, darts and other games played on boards of special design, all the foregoing games and parts thereof (including their boards);…poker chips and dice.” The rate of duty will be free. The applicable subheading for the “Drunken Tower” game will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for arcade, table or parlor games…parts and accessories thereof: Other: Other: Other…Other.” 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