The tariff classification of a card shuffler, card holder and a dealing shoe with playing cards from China

N065019 July 2, 2009 CLA-2-95:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9504.40.0000; 9504.90.9080 Ms. Connie Rose Hasbro, Inc. 200 Narragansett Park Drive P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of a card shuffler, card holder and a dealing shoe with playing cards from China Dear Ms. Rose: In your letter dated June 8, 2009, you requested a tariff classification ruling. Samples of a card shuffler, card holders and a dealing shoe were submitted with your inquiry. Each item, constructed of plastic, is packaged and sold with a standard deck of playing cards and instructions on how to play various card games. The card shuffler, which is constructed of three different pieces, allows one to manually shake and shuffle the cards. The card holders are used to make it easier to hold one’s cards during game play. Six holders are included in each package. The dealing shoe helps make dealing the cards easier and quicker. The essential character in each case is imparted by the deck of playing cards. The applicable subheading for the card shuffler, card holders and a dealing shoe packaged and sold with a deck of playing cards will be 9504.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for “Articles for arcade, table or parlor games…parts and accessories thereof: Playing Cards.” The rate of duty will be free. You also requested the classification of the card shuffler, card holders and dealing shoe when imported separately, without the deck of playing cards. In such an instance, the articles will be considered accessories to the playing cards and the applicable subheading for the card shuffler, card holders and a dealing shoe will be 9504.90.9080, 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