The tariff classification of "WWE Chipz" from China

N049196 February 10, 2009 CLA-2-49:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Louis S. Shoichet Tompkins & Davidson, LLP 5 Hanover Square, 15th Floor New York, NY 10004 RE: The tariff classification of “WWE Chipz” from China Dear Mr. Shoichet: In your letter dated January 14, 2009 on behalf of The Topps Company, Inc., you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The “WWE Chipz” consists of a series of hard plastic chips which feature printed photographs and text related to world wrestling personalities. You state in your letter that the series consist of 70 collectible chips, including limited special edition “foil” and electroplated silver tone and gold tone chips. Each chip measures approximately 1 ½ inches in diameter; the front features a printed picture and name of a wrestling character as well as the series number associated with the wrestling star. The name and signature of the character, and the “WWE Chipz” logo and trademark information is printed on the back. The chips will be imported and sold in retail packages containing four chips, with the special edition chips randomly inserted; each package will also contain printed instructions for using the chips in competitive game playing. A representative sample of each style of chip, a copy of the game instruction, retail packaging and marketing literature were submitted for our review. The applicable subheading for the “WWE Chipz” will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including pictures and photographs not enumerated elsewhere in the tariff. 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division