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NY B85538




May 15, 1997

CLA-2-95:RR:NC:2:224 B85538

CATEGORY: CLASSIFICATION

TARIFF NO.: 9504.40.0000

Jonna Barr
AEI
6758 Commerce Court Drive
Blacklick, OH 43004

RE: The tariff classification of playing cards and dice from Spain.

Dear Ms. Barr:

In your letter dated May 07, 1997, you requested a tariff classification ruling, on behalf of Value City Imports.

You are requesting the tariff classification of item number 399, a tin case containing a playing card deck and five dice. In the Harmonized Tariff Schedule of the United States (HTS), there is a tariff breakout for playing cards, and there is also a tariff breakout for games that use dice. Therefore, in the case of item 399, the subject of this ruling, the essential character must be determined for classification purposes. It is our opinion that the essential character is imparted by the playing cards.

The applicable subheading for the playing cards and five dice in the tin case (item 399) will be 9504.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles for arcade, table and parlor games...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 Thomas A. McKenna at 212-466-5475.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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