CLA-2-95:OT:RR:NC:N4:424
Ms. Leola De Boer
Air Tiger Express (USA) Inc.
811 South 192nd St, Suite 200
Seattle, WA 98148
RE: The tariff classification of five “Guinness World Record Game Challenge” sets from China
Dear Ms. De Boer:
In your letter dated July 5, 2011, you requested a tariff classification ruling on behalf of Play Visions, Inc.
Samples of five “Guinness World Record Game Challenge” sets were received with your inquiry. The first item, the “Party Challenges Set,” consists of 30 Guinness World Records challenge cards, a standard desk of playing cards, a sand/hour glass timer and an instruction sheet. The object of the game is to be the first player to collect 3 challenge cards by being able to perform the specific challenge written on the cards before time runs out.
The second item, the “Balloon Challenge,” consists of 15 modeling balloons, a mini pump, a paper instruction sheet and a Guinness World Records Rules challenge card. The object is to beat the world record for creating a balloon dog with the fastest time.
The third item is called the “Marble Challenge.” The item includes 20 glass marbles, a set of wooden chopsticks and a Guinness World Records Rules instruction card. The object is to beat the world record for moving the most marbles in one minute without dropping them.
The fourth item, the “Ping Pong Challenge,” contains 20 plastic table tennis balls, 5 plastic straws and 3 Guinness World Records instruction cards detailing 3 different challenges. The object is to beat the world record for three different table tennis challenges, for example, blowing a ping pong ball the furthest distance with a straw.
The last item is the “Jellybean Challenge” which consists of a 3.5 oz bag of jellybeans, 5 plastic straws and a Guinness World Records Rules instruction card. The object is to sort the most jellybeans by color in the fastest time to break the world record.
All of the aforementioned “Guinness World Record Game Challenge” sets will be considered games except for “Jellybean Challenge.” Even though the jellybeans are said to be used in the game play, it is still a food product which in all likelihood will be consumed by the purchaser. Eating candy and playing games are different activities. Therefore, the contents of the “Jellybean Challenge” must be classified separately.
The applicable subheading for the first four “Guinness World Record Game Challenge” sets will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for arcade, table or parlor games…; parts and accessories thereof: Other: Other: Other…Other.” The rate of duty will be free.
The applicable subheading for the jellybeans from the “Jellybean Challenge” will be 1704.90.3550, HTSUS, which provides for sugar confectionery (including white chocolate), not containing cocoa: other: confections or sweetmeats ready for consumption: other: other: put up for retail sale: other. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the polypropylene straws from the “Jellybean Challenge” will be 3917.32.0050, HTSUS, which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics…other tubes, pipes and hoses…other, not reinforced or otherwise combined with other materials, without fittings, other. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the “Guinness World Records Challenge” instruction card from the “Jellybean Challenge” is 4911.99.6000, HTSUS, which provides for other printed matter, printed on paper in whole or in part by a lithographic process. The rate of duty will be free.
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 http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division