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NY N020092




December 6, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9504.90.6000

Ms. Marianella Tomasio
Innovative Kids
18 Ann Street
Norwalk, CT 06854-2258

RE: The tariff classification of a game/book titled “Sesquipedalian”” from China

Dear Ms. Tomasio:

In your letter dated November 16, 2007, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is comprised of a game that is played in conjunction with its enclosed book. The game/book is titled “Sesquipedalian”; the game board and game pieces used to play the game, along with the rules, are enclosed inside a hard book cover. The sample will be returned, as requested.

Classification under the Harmonized Tariff of the United States (HTSUS) is determined in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied.

The imported merchandise consists of both a book and a game in one package, thus forming a composite good. When the essential character of a composite good cannot be determined (as in this instance), then classification is based on the harmonized tariff classification that comes last in numerical order, of the competing classifications. In the instant case, the product may be classified in Chapter 49 as books, or as games in Chapter 95. Since the games provision appears last in the tariff (of the two competing provisions), the entire item will be classified in the games played on boards of a special design subheading; the basis of the classification is GRI 3 (c).

The applicable subheading for the “Sesquipedalian” game/book will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for arcade, table or parlor gamesparts and accessories thereof: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards)poker chips and dice. 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 Wayne Kessler at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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