CLA-2-42:OT:RR:NC:N4:441
Jeff Chow
Air Tiger Express (USA) Inc.
17000 East Gale Avenue
City of Industry, CA 91745
RE: The tariff classification of a car adapter, a game case, and a download card
Dear Mr. Chow:
In your letter dated December 26, 2012, you requested a tariff classification ruling on behalf of your client, Leap Frog Enterprise Inc. Your sample will be returned to you.
The sample submitted is an Accessory Kit for Leapster GS gaming system, item 63970. The accessory kit consists of a car adapter, a game case, and a download card. The articles are not considered to be a set for tariff purposes and will be classified separately under the appropriate subheadings.
The car adapter is used to power/charge the Leapster GS gaming system. It consists of an insulated cable with a connector on one end and a DC converter plug on the opposite end. In use the DC converter plug is inserted into an automobile power port and the connector is plugged into the device. The DC current supplied by the automobile is converted to a lower DC voltage which is then used to charge/power the device.
The Leapster GS game case is a fitted case for a handheld Leapster GS gaming system. The case is constructed with an outer surface of plastic sheeting. The case is designed to provide storage, protection, portability and organization to one device and its accessories. It features a single compartment with a zipper closure. The interior of the case features four small elastic straps for related accessories. It has the Leapster GS logo permanently printed on the front of the case. The case measures approximately 7.5" (W) x 4.25" (H) x 2" (D).
The game card is a small paper card laminated to give it a glossy finish. The card features the Leapfrog logo on the front and the back has a series of numerical codes that can be used when downloading additional games for the Leapfrog device.
The applicable subheading for the car adapter will be 8504.40.9580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: static converters: other: other. The rate of duty will be 1.5 percent ad valorem.
The applicable subheading for the Leapster GS game case will be 4202.92.9060, HTSUS, which provides for other cases and containers, with outer surface of plastic sheeting or of man-made textile material, other. The general rate of duty is 17.6 percent ad valorem.
You have suggested that the game case is provided for under subheading 9902.11.90, HTSUS. Subheading 9902.11.90 provides for a temporary reduction in the rate for cases or containers (provided for in subheading 4202.92.90 and not including goods described in heading 9902.01.81), specially shaped or fitted for, and with labeling, logo or other descriptive information on the exterior of the case or container indicating its intention to be used for, electronic drawing toys or electronic games of heading 9503 or 9504, or educational toys or devices of heading 8543. The Leapster GS game case meets the prerequisites of this tariff provision. However, subheading 9902.11.90 expired on December 31, 2012 and has not yet been extended. As such, the general rate of duty will apply.
The applicable subheading for the download card will be 4911.99.8000, HTSUS, which provides for other printed matter, including printed pictures and photographs: other: other: other: other. 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 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division