CA-CO:R:C:T 957126 GG
Mr. Jack Sharwell
Classic Trading Company
P.O. Box 22419
Cleveland, Ohio 44122
RE: Tariff classification of printed bingo game sheets
Dear Mr. Sharwell:
This is in response to your request of September 29, 1994,
for a ruling on the tariff classification of printed bingo paper
from China.
FACTS:
The merchandise at issue is a thin paper sheet printed on
one side, in blue and black ink, with various random numbers
appearing within squares in rectangular grids. The word "BINGO"
is printed at the top of each square. The squares are known as
bingo cards.
Bingo is a game played on a board of special design. The
printed sheets represent the specially designed board needed to
play the game.
ISSUE:
What is the proper classification of the printed bingo
sheets?
LAW AND ANALYSIS:
Articles are classified under the Harmonized Tariff Schedule
of the United States (HTSUSA) in accordance with the General
Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be according to the terms of the headings
and any relative section or chapter notes. Merchandise that
cannot be classified in accordance with GRI 1 is to be classified
in accordance with subsequent GRI's.
Chapter 49 of the HTSUSA covers printed books, newspapers,
pictures and other products of the printing industry;
manuscripts, typescripts and plans. Heading 4911, HTSUSA, is a
residual provision for other printed matter, including printed
pictures and photographs. This heading prima facie describes the
printed bingo sheets. Classification of this merchandise within
this chapter is precluded, however, by Chapter Note 1(c), which
excludes playing cards or other goods of chapter 95. The
Explanatory Note to heading 4911 elaborates further by
specifically excluding from the heading printed paper toys (e.g.,
children's cut-out sheets), playing cards and the like, and other
printed games (Chapter 95). (Emphasis added.)
The chapter to which we are referred, Chapter 95, provides
for toys, games and sports equipment; parts and accessories
thereof. Heading 9504, HTSUSA, includes articles for arcade,
table or parlor games, including pinball machines, bagatelle,
billiards and special tables for casino games; automatic bowling
alley equipment; parts and accessories thereof. Among the items
enumerated in subheading 9504.90.60, HTSUSA, are 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). (Emphasis added.) The printed bingo
sheets serve as boards for a table or parlor game that is played
on a board of special design. They thus fit the description of
merchandise falling under this subheading. A similar conclusion
was reached in Headquarters Ruling Letter (HRL) 557408, dated
January 14, 1994, and in HRL 072979, dated October 25, 1983. (In
HRL 072979, classification was effected under the Tariff
Schedules of the United States (TSUS) equivalent of subheading
9504.90.60, HTSUSA.) Accordingly, the printed bingo sheets are
properly classified under subheading 9504.90.6000, HTSUSA.
HOLDING:
The printed bingo sheets are classified as articles for
arcade, table or parlor games ... other: other: chess, checkers,
parchisi, backgammon, darts and other games played on boards of
special design, all the foregoing games and parts thereof
(including their boards) ..., under subheading 9504.90.6000,
HTSUSA, dutiable at a free rate of duty.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 CFR Section 177). A copy of
this ruling letter should be attached to the entry documents
filed at the time of importation.
Sincerely,
John Durant
Director, Commercial
Rulings Division