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NY I80506

April 26, 2002

CLA-2-95:RR:NC:2:224 I80506


TARIFF NO.: 9504.90.6000

Jean Hillan
Innovative Kids
18 Ann Street
Norwalk, CT 06854

RE: The tariff classification of two game/book packages: “Gross Anatomy” and “Secrets of Space” from Taiwan and China.

Dear Ms. Hillan:

In your letter dated April 10, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on merchandise that is comprised of two books and games that are played in conjunction with the books. The first game/book titled “Gross Anatomy” teaches the user the science of human biology while playing games on the boards that are incorporated into the book. The second game/book operates on the same principle, except the subject is space and the title is “Secrets of Space”. Each package contains the following: a book, a crayon, 3 sticky game pieces and a blister tray with a spinner. The samples will be returned, as requested.

Classification under the Harmonized Tariff of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied.

The imported merchandise consists of both a book and games in one package, thus forming a composite good. When the essential character of a composite good cannot be determined by using the principle of essential character (as in this instance), then classification is based on the harmonized tariff classification that comes last, of the competing classifications. In the instant case, the product may be classified in Chapter 49 as books, or as games in Chapter 95. Since the games harmonized classification number is last, the entire item will be classified in the provision for games played on boards of special design. The basis of the classification is GRI 3 (c).

The applicable subheading for the “Gross Anatomy” and “Secrets of Space” games/books will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other: 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).” 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.


Robert B. Swierupski

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