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HQ 957126

January 20, 1995

CA-CO:R:C:T 957126 GG


TARIFF NO.: 9504.90.6000

Mr. Jack Sharwell
Classic Trading Company
P.O. Box 22419
Cleveland, Ohio 44122

RE: Tariff classification of printed bingo game sheets

Dear Mr. Sharwell:

This is in response to your request of September 29, 1994, for a ruling on the tariff classification of printed bingo paper from China.


The merchandise at issue is a thin paper sheet printed on one side, in blue and black ink, with various random numbers appearing within squares in rectangular grids. The word "BINGO" is printed at the top of each square. The squares are known as bingo cards.

Bingo is a game played on a board of special design. The printed sheets represent the specially designed board needed to play the game.


What is the proper classification of the printed bingo sheets?


Articles are classified under the Harmonized Tariff Schedule of the United States (HTSUSA) in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's.

Chapter 49 of the HTSUSA covers printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans. Heading 4911, HTSUSA, is a residual provision for other printed matter, including printed pictures and photographs. This heading prima facie describes the printed bingo sheets. Classification of this merchandise within this chapter is precluded, however, by Chapter Note 1(c), which excludes playing cards or other goods of chapter 95. The Explanatory Note to heading 4911 elaborates further by specifically excluding from the heading printed paper toys (e.g., children's cut-out sheets), playing cards and the like, and other printed games (Chapter 95). (Emphasis added.)

The chapter to which we are referred, Chapter 95, provides for toys, games and sports equipment; parts and accessories thereof. Heading 9504, HTSUSA, includes articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof. Among the items enumerated in subheading 9504.90.60, HTSUSA, are chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards). (Emphasis added.) The printed bingo sheets serve as boards for a table or parlor game that is played on a board of special design. They thus fit the description of merchandise falling under this subheading. A similar conclusion was reached in Headquarters Ruling Letter (HRL) 557408, dated January 14, 1994, and in HRL 072979, dated October 25, 1983. (In HRL 072979, classification was effected under the Tariff Schedules of the United States (TSUS) equivalent of subheading 9504.90.60, HTSUSA.) Accordingly, the printed bingo sheets are properly classified under subheading 9504.90.6000, HTSUSA.


The printed bingo sheets are classified as articles for arcade, table or parlor games ... other: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of special design, all the foregoing games and parts thereof (including their boards) ..., under subheading 9504.90.6000, HTSUSA, dutiable at a free rate of duty.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 CFR Section 177). A copy of this ruling letter should be attached to the entry documents filed at the time of importation.


John Durant
Director, Commercial

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