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NY K83697

March 15, 2004
CLA-2-95:RR:NC:2:224 K83697


TARIFF NO.: 9504.90.6000

Steven De Core
D&D Customhouse Brokerage, Inc.
701 Newark Avenue, Suite LL1
Elizabeth NJ 07208

RE: The tariff classification of a novelty Spin the Bottle box set from Hong Kong and Taiwan.

Dear Mr. De Core:

In your letter dated February 24, 2004, you requested a tariff classification ruling on behalf of Wallace of Bridgeport d.b.a. Top That, Inc.

The Spin the Bottle box set consists of a glass container, a corked plastic “spin” bottle, a book of blank pages entitled “Spin the Bottle,” and a cardboard disc with an arrow that, when spun, can indicate any number of kissing, forfeits, or drinking options available to a player. The sample will be returned as requested.

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings (or subheadings) and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

There is no one heading or subheading in the tariff schedule that covers all these components in combination. Therefore, GRI 1 cannot be used as a basis for classification. GRI 3(b) states, in part, that goods put up in sets for retail sale shall be classified as if consisting of the component which gives them their essential character. We are of the opinion that the Spin the Bottle box set is a set for tariff purposes. Because the spinner disc with its several printed game options is a specially designed board upon which the game action is controlled, we conclude that it imparts the essential character to the whole good.

Under authority of GRI 3(b), the Spin the Bottle box set is provided for in heading 9504. It is classifiable in subheading 9504.90.6000, HTSUS, which provides for chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts 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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