CLA-2-95:RR:NC:2:224 I86148
Thomas J. O’Donnell
Rodriguez O’Donnell Ross -
Fuerst Gonzalez & Williams, P.C.
20 North Wacker Drive - Suite 1416
Chicago IL 60606
RE: The tariff classification of a universal stacker sub-assembly from China.
Dear Mr. O’Donnell:
In your letter dated June 18, 2002, on behalf of Igarashi Motor Sales, LLC, you requested a tariff classification ruling on a universal stacker sub-assembly.
The merchandise, also referred to as a cash box, is designed to receive and store paper currency in casino gaming machines. A separate validator unit mounted to the universal stacker accepts a paper bill into the stacker machine. You relate that “[a]s the bill enters the machine, the validator sensor reads the denomination to determine the value of the bill. The casino gaming machine then converts the cash into game credits.…the validator then pushes the bill into the cash box where the money stays until the cash box is removed from the gaming machine.” The sample of the stacker submitted with your inquiry will be returned at your request.
You state that the universal stacker sub-assembly subject of this inquiry, although capable of use in vending machines, is used primarily as a storage mechanism in casino gaming machines such as slot machines and video poker. You assert that the substantial construction of the stacker cash box housing and the fact that all units to be imported by your client will be equipped with locks or will be designed to accommodate locks is indicative of the primary or most common end use of this type of stacker in gaming machines.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.
Casino gaming machines are classifiable in subheading 9504.30.00, HTSUS, the provision for other games, operated by coins, banknotes (paper currency), discs or other similar articles…. Chapter 95, Note 3, HTSUS, states 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.
Customs defines “principal use” as that use which exceeds each other single use of the article. Although universal stackers of the type here can apparently used in general vending machines, it is our understanding from counsel for the importer that this subject stacker is principally used with casino gaming machines. Consequently, under chapter 95, note 3 of the HTSUS, the subject universal stacker sub-assembly is to be classified with the game machines of heading 9504 as parts under subheading 9504.30.0060, HTSUS.
The applicable subheading for the universal stacker sub-assembly will be 9504.30.0060, HTSUS, which provides for parts and accessories of other games, operated by coins, banknotes, (paper currency), discs or other similar articles. The rate of duty will be free.
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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division