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NY L87179

September 7, 2005

CLA-2-95:RR:NC:2:224 L87179


TARIFF NO.: 9504.40.0000

Irene Kwok
C/o Zakir Ally
CGroup U.S., Inc.
12 West 57th Street – 5th floor
New York, NY 10019

RE: The tariff classification of poker chips and playing cards from China.

Dear Ms Kwok:

In your letter dated August 26, 2005, you requested a tariff classification ruling.

The merchandise consists of a retail box containing a plastic tray holding two rolls of poker chips and a standard deck of playing cards. You describe the sample contents as a “Travel Poker Game W/chips & Dices (CKC 1006-542S).” There were no dice in the sample box and no mention of dice on the package artwork. Therefore, this ruling applies only to contents identical to the sample, that is, poker chips and playing cards.

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 these two 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 that gives them their essential character. We are of the opinion that the sample box contents are a set for tariff purposes. Further, we conclude that the deck of playing cards imparts the essential character to the whole good.

Under authority of GRI 3(b), the sample box set is provided for as game articles in heading 9504. It is specifically classifiable in subheading 9504.40.0000, HTSUS, which provides for articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; 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 646-733-3025.


Robert B. Swierupski

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