CLA-2-95:RR:NC:2:224 K83767
Mr. Steven De Core
D & D Customhouse Brokerage Inc
701 Newark Avenue, Suite LL1
Elizabeth, NJ 07208
RE: The tariff classification of a Board Games Kit from China
Dear Mr. De Core:
In your letter dated February 26, 2004, you requested a tariff classification ruling, on behalf of Wallace of Bridgeport DBA Top That Inc.
You are requesting the tariff classification on an item that is described as a How to Kit Brilliant Board Games. There is no style number shown for this product. The kit is composed of the following components: a board games book, a plastic chess set, a backgammon set, counters, two game boards and sixteen ludo pieces. The correct classification will be in Chapter 95 of the HTS as other games played on boards of a special design and their parts and accessories. The sample will be returned, as requested.
The applicable subheading for the How to Kit Brilliant board Games will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for arcade, table or parlor games... parts and accessories thereof: 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);... poker chips and dice. 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