The tariff classification of a media center peripheral kit for the Xbox console from China.

NY R01363 February 17, 2005 CLA-2-95:RR:NC:2:224 R01363 CATEGORY: Classification TARIFF NO.: 9504.10.0000 Kathy Bartlett North American Customs Compliance Manager Microsoft Corporation One Microsoft Way Redmond WA 98052 RE: The tariff classification of a media center peripheral kit for the Xbox console from China. Dear Ms Bartlett: In your electronic ruling request dated January 28, 2005, you requested a tariff classification ruling. The merchandise consists of a software-based media center extender device or “XSled” that allows users to remote their media center entertainment experience to a television set through their Xbox game console. With an XSled remote control and a Media Center Extender DVD placed in the Xbox console, Xbox enables the viewer to watch and record television shows, access a Media Center PC’s digital media library music, videos, and pictures, and watch DVD movies through the Xbox console. The XSled remote control, software-based, media extender is considered an accessory kit for the Xbox console. The applicable subheading for the XSled remote will be 9504.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles for arcade, table or parlor games…Video games of a kind used with a television receiver and parts and accessories thereof.” The rate of duty will be free. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division