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N171361 N1 Ruling Active

The tariff classification of the Abacan game from China

Issued July 6, 2011 by U.S. Customs and Border Protection.

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N1 N171361 (July 6, 2011)

Tariff classification

HTS codes: 9504.90.9080

Headings: 9504

Product description

The item consists of a wooden triangular frame atop a wood base with five internal wooden rods on which 25 movable wooden beads are affixed. The game, described as a fun strategy game, is designed for two players. Abacan is a variation of the 3,000 year old Chinese game known as Nim. The players take alternate turns sliding 1, 2 or 3 beads on the same bar from one side to the other. The player who forces the opponent to move the last bead wins the game. The game is designed so that there can never be a tie or a stalemate, the rules only allow for a winner.

CBP rationale

The applicable subheading for the Abacan 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.

Full text

N171361 July 6, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9504.90.9080 Mr. Mark D. Fuchs Maranda Enterprises, LLC 6350 W. Donges Bay Road Mequon, WI 53092 RE: The tariff classification of the Abacan game from China Dear Mr. Fuchs: In your letter submitted June 16, 2011, you requested a tariff classification ruling. Photographs of the Abacan game were received with your inquiry. The item consists of a wooden triangular frame atop a wood base with five internal wooden rods on which 25 movable wooden beads are affixed. The game, described as a fun strategy game, is designed for two players. Abacan is a variation of the 3,000 year old Chinese game known as Nim. The players take alternate turns sliding 1, 2 or 3 beads on the same bar from one side to the other. The player who forces the opponent to move the last bead wins the game. The game is designed so that there can never be a tie or a stalemate, the rules only allow for a winner. The applicable subheading for the Abacan 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

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