CLA-2 CO:R:C:F 088829 STB
Mr. William Gibson, Jr.
Interpretive Marketing Products
P.O. Box 21697
Billings, Montana 59104
RE: Request for Reconsideration of New York Ruling Letter 858772
concerning the tariff classification of various game cards from
Taiwan.
Dear Mr. Gibson:
This letter is in response to your request for a
reconsideration of New York Ruling Letter (NYRL) 858772, dated
January 4, 1991, regarding the classification of several packages
of game cards under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). The cards are from Taiwan. Several
samples were mailed to, and received by, Headquarters, U.S.
Customs.
FACTS:
The samples submitted to Headquarters consist of three
packages of plastic coated paper cards. Each package contains
two sets of 53 cards plus one instruction card. The cards
contain photographs on one side and trivia type questions on the
other side: a brief statement of information concerning the
picture also appears on the question side. The instruction cards
state that these cards are to be used to play a trivia type game
with the objective being to collect points by either correctly
answering any one of the questions found on the back of each
card or identifying the photograph on the front. The samples
submitted were "Baseball Wit", "Yellowstone Teton Wit", and
"Northwest National Park and Forest Wit" game cards.
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ISSUE:
Whether the subject cards should be classified under
subheading 9504.90.9080, HTSUSA, the provision for other articles
for arcade, table or parlor games, or under subheading
9504.40.0000, HTSUSA, the provision for playing cards?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
legal framework in which merchandise is to be classified under
the HTSUSA. GRI 1 requires that classification be determined
first according to the terms of the headings of the tariff and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order. In
this instance, the merchandise can be classified by reference to
GRI 1.
Customs position over a long period of time has been that
cards such as these are classifiable as other articles for
arcade, table or parlor games, and not as playing cards. We have
generally limited the playing card subheading to those decks or
packs containing four suits of 13 cards each, plus certain
extras. This subheading includes ordinary playing cards that are
used in playing games of skill or chance such as "poker",
"bridge", "pinochle", "canasta", and the like, and cards that may
be used in lieu of ordinary playing cards. These cards are
identified by pictures of characters such as the King, Queen, and
Jack; numbers to indicate the numerical value; and pips to
indicate the suits such as hearts, diamonds, clubs, and spades;
or such indicia as makes them readily acceptable for use in lieu
of regular playing cards.
The established Customs position is supported by the common
meaning of the term "playing cards." The Webster's New World
Dictionary, Third College Edition, (1988), p.1036, defines
"playing cards" as "cards used in playing various games,
arranged in decks of four suits (spades, hearts, diamonds, and
clubs): a standard deck has 52 cards." The courts have ruled
that tariff terms are to be construed in accordance with their
common and commercial meanings, which are presumed to be the
same. United States v. C.J. Tower & Sons, 48 CCPA 87, C.A.D. 770
(1961).
You have stated that your cards were initially classified
as playing cards following the removal of Taiwan from the list of
countries receiving preferential treatment, but that the last two
shipments of cards have been classified as articles for arcade,
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table or parlor games. As noted above, Customs position
concerning playing cards is a long established position; any of
your cards that were classified as playing cards were improperly
classified.
HOLDING:
The cards at issue are properly classifiable under
subheading 9504.90.9080, HTSUSA, the provision for articles for
arcade, table or parlor games, other, other, other, other. The
applicable duty rate is 4.64% ad valorem. NYRL 858772 is hereby
affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division