The tariff classification of a “Campfire Games Kit” from China

N303053 March 18, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9504.40.0000 Mr. Mark Camiller Wild and Wolf 20 Manvers Street Bath BA1 1JW Great Britain RE: The tariff classification of a “Campfire Games Kit” from China Dear Mr. Camiller: In your letter dated February 15, 2019, you requested a tariff classification ruling. Photographs and a description of the “Campfire Games Kit” were received with your inquiry. The “Campfire Games Kit” (no product or item number is indicated) consists of a deck of waterproof playing cards, six dice, a score pad and pencil, and game instructions packaged in a compact, transportable tin. The kit is designed to be taken along for game play on camping trips and other outings. As noted on the product website, also included are game instructions and rule books for various games that can be played with the cards and dice to pass the time during those relaxing campfire moments. In addition, each playing card is illustrated with a different survival tip or fact. The “Campfire Games Kit” is considered to be a set for tariff classification purposes. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the deck of playing cards imparts the essential character of the set. The applicable subheading for the “Campfire Games Kit” will be 9504.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles for arcade, table or parlor games…parts and accessories thereof: Playing Cards." The rate of duty will be Free. Since the unit of quantity for subheading 9504.40.0000, HTSUS, is “pack” and the essential character of the set is imparted by the deck of playing cards, for reporting purposes the entire set of the “Campfire Games Kit” will be reported as being one pack of cards. 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 https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The pencil may be subject to antidumping duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and Countervailing Duty" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division