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NY I85321

September 6, 2002

CLA-2-95:RR:NC:2:224 I85321


TARIFF NO.: 9504.10.0000

Kathy Bartlett
Microsoft Corporation
One Microsoft Way
Redmond WA 98052-6399

RE: The tariff classification of the Xbox DVD Movie Playback Kit from Japan.

Dear Ms. Bartlett:

In your letter dated August 6, 2002, you requested a tariff classification ruling.

The merchandise is a DVD Movie Playback Kit (“kit”) that is described as a peripheral for use with the Microsoft Xbox game console. The kit enables basic DVD movie playback exclusively with the Xbox.

The kit consists of a DVD dedicated remote control apparatus, an infrared receiver with software download capability, and packaging with printed manual. The sample will be returned at your request.

Within Chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS), subheading 9504.10.00 provides for video games of a kind used with a television receiver and parts and accessories thereof.

Chapter 95, Legal Note 3, HTSUS, states “parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.” Based on the information you provided, we find that the kit is marketed for and solely or principally used with the Microsoft Xbox video game, which is provided for within Chapter 95, heading 9504, HTSUS. See NY Ruling H81028 dated August 10, 2001. Thus, if the kit constitutes “parts and accessories,” then it is classified under heading 9504.

The term “accessories” has been defined in Customs Headquarters Ruling Letter 085038, dated September 29, 1989, as “an object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else.” Clearly, the kit meets the definition of an accessory to a video game, since it contributes to the effectiveness and enhances the operational capabilities of the Xbox system. Therefore, the kit is classifiable as an accessory to video games in subheading 9504.10.00, HTSUS.

The applicable subheading for the DVD Movie Playback Kit will be 9504.10.1000, HTSUS, which provides for articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino gamesvideo games of a kind used with a television receiver and 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 646-733-3025.


Robert B. Swierupski

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