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NY J85558




June 18, 2003

CLA-2-95:RR:NC:2:224 J85558

CATEGORY: CLASSIFICATION

TARIFF NO.: 9504.40.0000; 9504.90.6000;
3924.90.5500

Ms. Kris Spurbeck
Target Corporation
1000 Nicollet mall
Minneapolis, MN 55403

RE: The tariff classification of a game storage cube containing 2 decks of cards and 5 dice from China

Dear Ms. Spurbeck:

In your letter dated June 3, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that consists of the following: a cardboard storage cube with vinyl on the outside, backed by foam, and lined with textile fabric, 2 decks of playing cards and 5 dice. The entire article is designated as style F28413X. The storage cube meets four of the five conditions for classifying containers with their contents, pursuant to GRI (General Rules of Interpretation) 5 (a). However, the storage cube is not specially shaped or fitted to contain the specific article that it is imported with, namely the dice and cards. Therefore, it cannot be entered with the goods with which it is imported. It must be separately classified, in this case as a game storage box, other household articles, of plastics in Chapter 39 of the HTS. The sample will be returned, as requested.

The applicable subheading for the 2 decks of playing cards of style F28413X will be 9504.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for playing cards. The rate of duty will be free.

The applicable subheading for the 5 playing dice of style F28413X will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof...poker chips and dice. The rate of duty will be free.

The applicable subheading for the game storage box of style F28413X will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: other: other. The rate of duty will be 3.4 % ad valorem.

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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