CLA-2-95:OT:RR:NC:N4:424
Mr. Robert McConaughy
Seattle Game Co.
P.O. Box 94564
Seattle, WA 98124
RE: The tariff classification of the “Argute” card game from China
Dear Mr. McConaughy:
In your letter dated June 4, 2019, you requested a tariff classification ruling. Photographs and a description of the “Argute” card game were received with your inquiry.
The “Argute” card game (no product or item number is indicated) consists of 73 poker-sized playing cards (42 “play” cards, 28 “bid” cards, and 3 “rules” cards), a wood scoreboard with pegs and game instructions packaged together for retail sale. As noted on the product website, the game is recommended for ages13 to adult and is designed for play between 2 and 7 people at inter-generational social events, at the cabin, after Thanksgiving, on the train, etc. The “Argute” game is considered to be a set for tariff classification purposes. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the playing cards impart the essential character of the set.
The applicable subheading for the “Argute” card game will be 9504.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Video game consoles and machines, articles for arcade, table or parlor games…parts and accessories thereof: Playing Cards." The rate of duty will be Free.
Since the unit of quantity for subheading 9504.40.0000, HTSUS, is “pack” and the essential character of the set is imparted by the playing cards, for reporting purposes the entire set of the “Argute” card game will be reported as being one pack of cards.
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 World Wide Web at https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division