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NY G84494

November 28, 2000

CLA-2-95:RR:NC:2:224 G84494


TARIFF NO.: 9504.90.4000

Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-8901

RE: The tariff classification of a “CasinoCalculator” from China.

Dear Ms. Wierbicki:

In your letter dated November 14, 2000, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client.

The submitted sample is identified as a “CasinoCalculator”, number PP218987. The product is a hand-held, battery operated 5-in1 electronic game with a built-in calculator. The article is designed to play five casino games (Black Jack, Draw Poker, Slot Machine, Baccarat and Deuces Wild), pitting the computer against the player. The reverse side of the article incorporates a fully functional key pad calculator. The sample will be returned, as requested.

The item is a composite good comprised of two parts: a game machine and a calculator. Since there is no essential character, GRI 3 (c) must be employed. The game machine HTS classification heading comes after the calculator HTS classification heading in the numerical order of the tariff, therefore, the item is classified as a game machine.

The applicable subheading for the “CasinoCalculator” will be 9504.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other: Game machines, other than coin- or token-operated; 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 212-637-7015.


Robert B. Swierupski

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