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NY N009320




April 26, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9504.90.4000

Michael j Theodore
Livingston Consulting
3636 23rd Street NE Suite 300
Calgary, Alberta T2E 8Z5

RE: The tariff classification of a laser tag system from Canada.

Dear Mr. Theodore:

In your electronic ruling request dated April 5, 2007, you requested a tariff classification ruling on behalf of Peak Marketing Corp.

The imported merchandise is identified as the LaZer Runner Laser Tag System (“LRLTS”). It is described as a complete laser tag game to be operated in commercial amusement establishments for group game play.

Allowing for variations depending on the buyer’s requirements, it can be said that each LRLTS is made up of the following components.

Battle vests – worn by the players and provide the targets for the opposing players to “tag.”

Battle Phaser – devices the players use to tag members of an opposing team

Phaser Charging Module – recharges the phaser batteries

LeZer Runner Central Processing Unit, Scoring System, Score Printer, Score Tracker – the electronics technology responsible for programming various game play scenarios and controlling/recording individual/group/team scoring.

Battle Station Sentry Pods and Home Base Station – electronic components marking positions that contribute to a running strategy of game play.

Sound System and Fog machine – produce sounds and fog in the interior game environment.

Backlit Sign and Archway – entryway to the System play area.

Battle Station Arena – uniquely designed play area, composed of unassembled Battle Station Columns joined together by plastic walls, in which the players conduct laser tag game play. When the columns, consisting of hard plastic sheets, 2 x 4s, fiberboard pieces and various hardware items in their imported condition are assembled, they provide places for the players to hide behind as they stalk or flee an opponent in order to avoid being tagged.

The applicable subheading for the complete LaZer Runner laser tag system imported in its entirety will be 9504.90.4000, Harmonized Tariff Schedule of the United States (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. This classification may not necessarily apply to the various components of the LRLTS listed above if these components are imported and presented separately and not as part of a complete LRLTS system. This merchandise does not fall within the scope of the 2006 Softwood Lumber Agreement between the governments of Canada and the United States.

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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