N173480 N1 Ruling Active

The tariff classification of an accessory for the Nintendo 3DS from China

Issued July 22, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9504.90.4000

Headings: 9504

Product description

The item, which measures approximately 6” (W) x 2 ¾” (L), comes in two pieces and is specially designed to fit snugly over the top and bottom portions of the game machine. The bottom portion contains a built-in lithium polymer rechargeable battery that connects to the back of the 3DS via a tab with contact springs. It uses the power adapter that comes with the 3DS system to recharge itself. The Power Base is an accessory designed exclusively for the Nintendo 3DS which facilitates its use and improves its operation by extending the battery life, allowing for longer uninterrupted periods of game play.

CBP rationale

The applicable subheading for the Power Base 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.

Full text

N173480 July 22, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9504.90.4000 Mr. Patrick Hennessey BDA 15525 Woodinville Redmond Rd NE Woodinville, WA 98072 RE: The tariff classification of an accessory for the Nintendo 3DS from China Dear Mr. Hennessey: In your letter submitted June 23, 2011, you requested a tariff classification ruling. A sample of the Power Base for the Nintendo 3DS was received with your inquiry. The item, which measures approximately 6” (W) x 2 ¾” (L), comes in two pieces and is specially designed to fit snugly over the top and bottom portions of the game machine. The bottom portion contains a built-in lithium polymer rechargeable battery that connects to the back of the 3DS via a tab with contact springs. It uses the power adapter that comes with the 3DS system to recharge itself. The Power Base is an accessory designed exclusively for the Nintendo 3DS which facilitates its use and improves its operation by extending the battery life, allowing for longer uninterrupted periods of game play. The applicable subheading for the Power Base 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →