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NY M81077




March 15, 2006

CLA-2-95:RR:NC:2:224 M81077

CATEGORY: CLASSIFICATION

TARIFF NO.: 9504.90.6000

Ms. Nancy A. Dominioni
Penguin Group (USA), Inc.
405 Murray Hill Parkway
East Rutherford, NJ 07073-2136

RE: The tariff classification of a “Crazy Games Ultimate Travel Games” from China

Dear Ms. Dominioni:

In your letter dated February 28, 2006, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is identified as a “Crazy Games Ultimate Travel Games”; no item number is shown. The product is comprised of the following components: a plastic pouch containing a plastic checkers/chess/backgammon game board and the game pieces necessary for playing these games, and a children’s book that is partly a book and partly game boards. The sample will be returned, as requested by your office.

The item is considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (b), they are classified in the heading/subheading of the tariff that occurs last in numerical order among those that equally merit consideration.

Noting GRI-3 (c), the heading/subheading that occurs last in numerical order among those that equally merit consideration would dictate the classification of the set. The heading/subheading for the game boards and game pieces portion of the product occurs last in numerical order in the HTSUS among those that equally merit consideration. Therefore, the applicable subheading for the “Crazy Games Ultimate Travel Games”, no item number indicated, will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for arcade, table or parlor gamesparts and accessories thereof: other: 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); mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers of a type used in retail sales; poker chips and dice. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.

Sincerely,

Robert B. Swierupski
Director,

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