United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY G84971

December 19, 2000

CLA-2-95:RR:NC:2:224 G84971


TARIFF NO.: 9504.40.0000

Karl F. Krueger
Danzas AEI Customs Bkrs.
29200 Northwestern Highway
Southfield, MI 48034

RE: The tariff classification of two decks of playing cards in a zinc card box from China.

Dear Mr. Krueger:

In your letter dated November 30, 2000, you requested a tariff classification ruling, on behalf of Umbra U.S.A. Inc., your client.

You are requesting the tariff classification on an item that is comprised of two decks of playing cards that are packed in a zinc box. The cards are standard playing cards: four suits numbered ace to ten with a jack, king and queen of each suit. The zinc card box holds two decks of cards at right angles to one another with one deck on top of the other deck. The box is made of solid zinc with a removable lid that does not latch to the top of the box, but merely rests there. The box is used for storage of the cards when not in use. An illustration was submitted in lieu of a sample.

The cards and the box will be classified as a set for the purposes of the HTS. It is not possible to establish which part of the item imparts the essential character to the item, since the cards and the zinc box appear to be equal on most counts. The set would be considered a GRI 3 (c) set and would be classified as cards because the HTS classification for cards comes after the HTS classification for zinc boxes in the HTS. The proper classification for the set of two decks of cards in the zinc box would be as cards in Chapter 95 of the HTS.

The applicable subheading for the two decks of cards in the zinc box will be 9504.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles for arcade, table or parlor games...parts and accessories thereof: Playing cards.” 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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