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NY A85475

July 11, 1996

CLA-2-95:RR:NC:FC:224 A85475


TARIFF NO.: 9506.99.6080

James F. Carroll

J.M. Rodgers, Co., Inc.

90 West Street

New York, NY 10006

RE: The tariff classification of lawn and beach games from China.

Dear Mr. Carroll:

In your letter dated July 8, 1996, you requested a tariff classification ruling on behalf of General Sportcraft Co., Inc.

The merchandise is identified as "Roller Dice & Lawn Discus Combo" and consists of two games that test throwing accuracy. Roller Dice has four oversize foam dice and two target rings.

Lawn Discus comes with four foam discuses that are thrown at two PVC target stakes.

You believe that the subject article is classifiable in subheading 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), as "other toys, put up in sets or outfits, and parts and accessories thereof, other." We disagree.

We believe the subject product is more specifically provided for in heading 9506 of the HTS which provides for outdoor games. The term "game" as used in the tariff has come to refer to a competition or contest for recreation or amusement between two or more players or between one person and the game itself which involves skill, chance, or endurance, or any combination of these elements and which is played according to rules either expressed or self-evident, with the object of winning as a goal. The two games in "Roller Dice & Lawn Discus Combo" are entirely suitable for use in a contest or competition and they challenge the throwing accuracy and skill of the player. They meet the tariff definition of a "game."

The applicable subheading for the "Roller Dice & Lawn Discus Combo" will be 9506.99.6080, HTS, which provides for "articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games...: other, other. The rate of duty will be 4.4 percent ad valorem.

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 212-466-5475.


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