OT:RR:CTF:EMAIN H348322 SKK
Jay Adelson, CEO Spinner Systems, Inc. 2370 E Stadium Blvd Ann Arbor, Michigan 48104 RE: Ruling request concerning the tariff classification of printed circuit board assemblies; commercial amusement device accessories Dear Mr. Adelson: This is in response to your ruling request of April 22, 2025, on behalf of Spinner Systems, Inc., regarding the classification of printed circuit board assemblies for use in “commercial amusement devices” under the Harmonized Tariff Schedule of the United States (HTSUS). No sample was provided for examination. FACTS: The subject merchandise is comprised of the following four conjoined printed circuit board assemblies (PCBAs): • SLB (Scorbitron Linux Board) • SPB-DMD (Scorbit Probe Board, Dot Matrix Display) • SPB-CPU (Scorbit Probe Board, CPU) • SPB-NFC (Scorbit Probe Board, NFC) The subject conjoined PCBAs are described in the ruling request as “a modular embedded data processing unit designed for integration into commercial amusement devices, such as pinball machines... ,” consisting of “a complete electronic control board equipped with a microcontroller, memory, and communication interfaces (SLB)… imported fully assembled and intended to be used as a functional unit within an automatic data processing system, specifically dedicated to monitoring, collecting, and transmitting data from the host system to a centralized service” and “intended to be integrated into already existing arcade-style game cabinets.” They function as a controller and electronic interface that collect real-time game metrics (i.e., scores,
status, earnings, location) and transmit those metrics to a centralized cloud platform through an application programming interface (API). The subject merchandise does not accommodate peripheral connections for input devices, external storage, or video output. ISSUE: What is the proper classification of the subject merchandise under the HTSUS? LAW AND ANALYSIS: Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs) and applicable legal notes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS headings under consideration are as follows: 8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included. 8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472. 8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof. 9504 Video game consoles and machines, table or parlor games, including pinball machines, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment. Note 1(p) to Section XVI excludes articles of Chapter 95. Note 3 to Chapter 95 provides that, “[S]ubject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.” In applying the above legal notes, the initial determination is whether the subject PCBAs are classified as “parts” or “accessories” of amusement games of heading 9504, HTSUS. The courts have considered the nature of “parts” under the HTSUS and two distinct, though not inconsistent, tests have resulted. See Bauerhin Techs. Ltd. P’ship. v. United States, 110 F. 3d 774 (Fed. Cir. 1997). The first, articulated in United States v. Willoughby Camera Stores, Inc., 21 C.C.P.A. 322, 324 (1933), requires a determination of whether the imported item is an “integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article.” Bauerhin, 110 F.3d at 778 (quoting Willoughby, 21 2
C.C.P.A. 322 at 324). The second, set forth in United States v. Pompeo, 43 C.C.P.A. 9, 14 (1955), states that an “imported item dedicated solely for use with another article is a ‘part’ of that article within the meaning of the HTSUS.” Bauerhin, 110 F. 3d at 779 (citing Pompeo, 43 C.C.P.A. 9 at 13). Under either line of cases, an imported item is not a part if it is “a separate and distinct commercial entity.” Bauherin, 110 F. 3d at 779. As the subject PCBAs are not integral to the use of an amusement machine, they are not “parts” for tariff classification purposes. The term “accessory” is not defined in the HTSUS or in the ENs, however it may be construed for tariff classification purposes according to its common and commercial meaning. See Millennium Lumber Distrib. Ltd., v. United States, 558 F.3d 1326, 1329 (Fed. Cir. 2009). In ascertaining the common and commercial meaning of a tariff term, CBP “may rely on its own understanding of the term as well as lexicographic and scientific authorities.” See Lon-Ron Mft. Co. v. United States, 334 F.3d 1304, 1309 (Fed. Cir. 2003). This office has held that the term “accessory” is generally understood to mean an article that must directly 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) 301594 (Dec. 18, 2018); HQ 958710 (Apr. 8, 1996) and; HQ 950166 (Nov. 8, 1991). See also Rollerblade, Inc. v. United States, 116 F.Supp. 2d 1247 (Ct. Int'l Trade 2000), aff’d, 282 F.3d 1349 (Fed. Cir. 2002), in which the Court of International Trade (C.I.T.) held that the common and commercial understanding of the term “accessory, as derived from various” lexicographic sources, means that it must relate directly to the thing accessorized. The information provided in the ruling request and available on the Scorbit website and other internet sources describes the subject PCBAs as dedicated in their condition as imported to enhancing the function and utility of video game consoles and machines (primarily pinball machines) by enabling remote score tracking, data analytics, and gaming options. See https://scorbit.io/; https://pinballmag.fr/en/scorbit-on-virtual-pinball-its-free/; https://pitchbook.com/profiles/company/606469-42#overview (sites last visited 13 Aug. 2025). As the subject PCBAs have a direct effect on the capabilities of the video game console and machine into which they are installed (i.e., enabling remote play and display of live scores and leaderboards), they fall within the common and commercial meaning of the term “accessory.” We further find the manner by which the subject PCBAs are designed, marketed and sold to be indicative of their suitability for sole or principal use with video game consoles and machines of heading 9504, HTSUS, specifically subheading 9504.30.00, HTSUS, which provides for, parts and accessories of “[O]ther games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment.” As the subject merchandise is classified in Chapter 95, classification under heading 8471, 8473 and 8543, HTSUS, is precluded by operation of Note 1(p) to Section XVI. HOLDING: By application of GRIs 1 (Note 3 to Chapter 95) and 6, the subject merchandise is classified under heading 9405, specifically subheading 9405.30.00, HTSUS, which provides for “[V]ideo game consoles and machines, table or parlor games, including pinball machines, billiards, special tables for casino games and automatic bowling equipment, amusement 3
machines operated by coins, banknotes, bank cards, tokens or by any other means of payment: Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment; parts and accessories thereof.” The column one, general rate of duty is free. This ruling does not address the applicability of any additional duties that may apply to the goods discussed herein. Likewise, 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 the World Wide Web at www.usitc.gov. A copy of this ruling letter should be attached to entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Gregory Connor, Chief Electronics, Machinery, Automotive, and International Nomenclature Branch 4