CLA-2 OT:RR:CTF:TCM H061738 GC
Connie Rose
Hasbro, Inc.
Post Office Box 200
Pawtucket, Rhode Island 02862-0200
RE: Tariff classification of textile drawstring bags; Modification of NY N020461
Dear Ms. Rose:
This letter is to inform you that Customs and Border Protection (CBP) has reconsidered New York Ruling Letter (NY) N020461, dated December 17, 2007, which concerns the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) of a polyester bag with a cotton drawstring that is used with a board game manufactured by Hasbro, Inc. (Hasbro). We have since reviewed NY N020461 and find that the factual basis for the ruling, along with the analysis contained therein, to be incomplete.
Notice of the proposed action was published in the Customs Bulletin, Vol. 44, No. 14, on March 31, 2010. No comments were received in response to the notice.
FACTS:
The subject bag is a polyester bag with a cotton drawstring that measures approximately 5 ½ by 7 inches used to carry a USA board game. The hem around the opening of the bag, the seams running the length of one side and the bottom are secured by a single row of stitching. The opening of the bag is closed when the drawstring is pulled from one end of the opening. Prior to pulling the drawstring, the opening of the bag has a diameter of approximately 3.5 inches, with a circumference of approximately 11 inches. When the drawstring is pulled, there is a small opening remaining at the top of the bag.
The subject bag also features the screen printing on one side of the bag identifying the game with which the bag will be attached after importation into the United States. The text on the screen printing, which is in white lettering on top of an orange background, reads phrase “Learning made fun!TM” above the word “GAMES” below. We searched the Hasbro website and found that several games manufactured by Hasbro bear the “Learning made fun” trademark.
In your initial ruling request, you stated that “[t]he bag is part of game play”. You also submitted the instructions for the “Mickey Mouse Clubhouse Letters & NumbersTM Game”, which direct the players to take one game token per turn from the subject bag and match it with the spaces on the game board.
ISSUE:
Whether the subject drawstring bag is a made up textile article of heading 6307, HTSUS, or an accessory of games covered by heading 9504, HTSUS?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined 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 2 through 6 may then be applied in order.
The HTSUS provisions under consideration in this case are as follows:
6307 Other made up articles, including dress patterns:
6307.90 Other:
Other:
6307.90.98 Other…
* * *
9504 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:
9504.90 Other:
Other:
9504.90.60 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); mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers of a type used in retail sales; poker chips and dice…
Note 7 to Section XI, HTSUS (which covers heading 6307, HTSUS), states, in pertinent part:
For the purposes of this section, the expression "made up" means:
* * *
(e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded…
Note 1(t) to Section XI, HTSUS, excludes, in pertinent part, “articles of chapter 95…” Note 3 to chapter 95, HTSUS, states, in pertinent part, that “…parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.”
The term “accessory” is not defined in the HTSUS or in the Harmonized Commodity Description and Coding Explanatory Notes (ENs). However, this office has stated that the term “accessory” is generally understood to mean an article which is not necessary to enable the goods with which they are intended to function. They are of secondary importance, but must, however, contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the particular article, widen the range of its uses, or improve its operation). See Headquarters Ruling Letter (HQ) 958710, dated April 8, 1996; HQ 950166, dated November 8, 1991. We also employ the common and commercial meanings of the term “accessory”, as the courts did in Rollerblade v. United States, wherein the Court of International Trade derived from various dictionaries that an accessory must relate directly to the thing accessorized. See Rollerblade, Inc. v. United States, 116 F.Supp. 2d 1247 (CIT 2000), aff’d, 282 F.3d 1349 (Fed. Cir. 2002) (holding that inline roller skating protective gear is not an accessory because the protective gear does not directly act on or contact the roller skates in any way) (referred to herein as Rollerblade); see also HQ 966216, dated May 27, 2003.
The instant drawstring bag is a textile article produced in the finished state, ready for use without sewing or other working. See Note 7(b) to Section XI, HTSUS. As such, the subject liner meets the terms of Note 7, and the terms of Note 1 to Chapter 63, HTSUS. Therefore, they are provided for under 6307, HTSUS. See HQ 960757, dated August 26, 1997; HQ W964711, dated April 2, 2002. However, if the drawstring bag is also prima facie classifiable under heading 9504, HTSUS, as an accessory to a game, it cannot be classified in heading 6307, HTSUS. See Note 1(t) to Section XI, HTSUS, and Note 3 to Chapter 95, HTSUS.
As evidenced by the fact that the players of the “Mickey Mouse Clubhouse Letters & NumbersTM Game” are directed to pick one game piece out of the instant bag when they take their respective turns, the subject bag is used directly with a game of heading 9504, HTSUS, contributes to the effectiveness of the game, and is suitable for sole or principal use with games of heading 9504, HTSUS. These features are supported by the fact that the screen printing on the bag is specific to a certain type of game sold by Hasbro. Accordingly, we find that the instant textile drawstring bag fits the terms of heading 9504, HTSUS, by operation of Note 3 to Chapter 95, HTSUS. Consequently, Note 1(t) to Section XI, HTSUS, precludes classification in heading 6307, HTSUS.
HOLDING:
By application of GRI 1, Note 1(t) to Section XI, HTSUS, and Note 3 to Chapter 95, HTSUS, the subject textile drawstring bags are classified in heading 9504, HTSUS, and more specifically provided for in subheading 9504.90.60, HTSUS, which provides for: “[a]rticles 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: Other: 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); mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers of a type used in retail sales; poker chips and dice…” The column one, general rate of duty is free.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N020461, dated December 17. 2007, is hereby MODIFIED.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division