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NY K87293

July 23, 2004
CLA-2-95:RR:NC:2:224 K87293


TARIFF NO.: 9504.90.4000

Tom Holmes
Threshold Financial Technologies
3269 American Drive
Mississauga, ON L4V IV4

RE: The tariff classification of Laser Tag Game equipment from Canada.

Dear Mr. Holmes:

In your letter dated June 18, 2004, you requested a tariff classification ruling.

The subject merchandise consists of devices designed to function solely with a laser tag game played by individuals or teams in an indoor arena. Each player wears a game poncho and carries a hand held tagging unit (HHU). The poncho and the HHU are equipped with printed circuit boards (PCBs). These PCBs operate the tagging, processing, and transfer of the scoring data and operational instructions between the player, the various data and programming units, and a game computer. These specially designed game parts and accessories are connected to a programmed game computer and a programmed point of sale computer by interface cables.

The laser tag game imported in a complete condition is considered a game machine classifiable in subheading 9504.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for game machines.

Chapter 95, Legal Note 3, HTSUS, states that:

[s]ubject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.

Because the described components are solely used as parts or accessory equipment in the operation of a game machine classifiable under heading 9504, based upon chapter 95, note 3, HTSUS, they are also classifiable under subheading 9504.90.4000, HTSUS.

The applicable subheading for the laser tag game when imported in its entirety and the specially designed laser tag components and PCBs when imported separately will be 9504.90.4000, HTSUS, which provides for game machines, other than those operated by coins, banknotes (paper currency), discs or similar articles; 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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