United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N007554 - NY N007619 > NY N007595

Previous Ruling Next Ruling
NY N007595

March 6, 2007



TARIFF NO.: 9504.90.4000

David Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles CA 90045

RE: The tariff classification of accessory kits for electronic video games from China.

Dear Mr. Gomez:

In your letter dated February 5, 2007, you requested a tariff classification ruling on behalf of Electro Source, LLC.

The merchandise under consideration involves three models of accessory kits for portable electronic games that you identify as the Platinum Pack™ for the Nintendo® DS Lite, the GameStop Platinum Pack™ for the Nintendo® DS Lite, and the GameStop Platinum Pack™ for the PSP™.

The Platinum Pack for the Nintendo DS Lite includes an Invisi – Shield, a thin plastic protective sheet placed on the Nintendo DS screen, a Robo Armor protective case designed to protect the DS portable unit, a car charger adapter that is plugged into a car cigarette lighter slot and can charge the DS with the use of the supplied Nintendo DS Lite cable, a game case that is designed to hold six Nintendo DS games, and an aluminum attaché-like carry/storage case. This case measures approximately 9.5” x 12.5” x 2.5” and has two non-lockable latches and a handle on top. The aluminum case is padded on the inside with polyethylene foam and includes inside pockets for holding the various accessory items. The case also has a flap sewn into the top interior of the case with nylon webbing sewn onto the flap to old additional accessories. The case is specially fitted to contain the portable electronic video game accessories and is suitable for long-term use. It thus appears to meet the provisos of General Rule of Interpretation 5(a) of the Harmonized Tariff Schedule of the United States (HTSUS) and would be classified at the same rate as the accessory contents. The GameStop Platinum Pack for the Nintendo DS Lite as well as the GameStop Platinum Pack for the PSP is composed of essentially the same or similar accessory components as the preceding kit.

The components that make up the three kits comprise accessories that are used solely with portable electronic video game machines. Game machines are classified in heading 9504 of the HTSUS. Heading 9504, HTSUS, describes “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.” Since GRI 1 requires that the classification of goods be determined according to the terms of the headings and any relative section or chapter notes, we turn to the legal notes of the tariff schedule. Note 3, to chapter 95, states that “subject 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.” Note 3 indicates that the subject game machine components are classifiable with the game machine of which they are an accessory.

The applicable subheading for the Platinum Pack™ for the Nintendo® DS Lite, the GameStop Platinum Pack™ for the Nintendo® DS Lite, and the GameStop Platinum Pack™ for the PSP™ will be 9504.90.4000, HTSUS, which provides for “Articles for arcade, table or parlor gamesOther: 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.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: