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NY 808527




March 29, 1995

CLA-2-95:S:N:N8:224 808527

CATEGORY: CLASSIFICATION

TARIFF NO.: 9504.90.9080; 8524.21.3040

Nancy Berger
Sandpiper Creations
4242 Ridge Lea Road #10
Amherst, NY 14226

RE: The tariff classification of a game from Hong Kong.

Dear Ms. Berger:

In your letter dated March 23, 1995, you requested a tariff classification ruling.

The game is identified as "Murder Mystery Party Game - Murder at Maplemount Ski Resort." The game is essentially a character interaction game where players take the role of eight characters, listen to the crime as described on an audio cassette tape, and read the script provided. Based on clues in the script, each player must guess who committed the murder.

The applicable subheading for the game components, with the exception of the audio cassette, will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for arcade, table or parlor games...: other. The rate of duty will be free.

Chapter 85, Legal Note 6, provides as follows: "[r]ecords, tapes and other media of heading 8523 or 8524 remain classified in those headings, whether or not they are entered with the apparatus for which they are intended." Therefore, the audio cassette that is imported with the game is classifiable separately in subheading 8524.21.3040, HTS, which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena...: magnetic tapes: other recordings. The rate of duty is 8.7 cents per square meter of recording surface.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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