CLA-2-95:RR:NC:SP:224 L81556
Ms. Amy Schmerl
Wild Planet Toys, Inc.
225 Bush Street, Suite 1300
San Francisco, CA 94104
RE: The tariff classification of TekTag from China
Dear Ms. Schmerl:
In your letter dated December 17, 2004, you requested a tariff classification ruling.
You submitted descriptive literature and a product sample with your request. The subject merchandise is Item 3000, known as Tek Tag. This is a small scale, home version of laser tag. The sample contained two “tek pods” in a retail box. The pods are horseshoe-shaped electronic devices that are strapped to the user’s arm and then the game commences. There is a digital score readout, and play can take several forms: getting the most tags in a limited time frame, hand-to-hand trying to outscore your opponent, or simply getting the opponent’s score down to zero. Item 3000 therefore is considered as a game for tariff purposes. It is primarily an activity for outdoor play.
The combination of items in this product is classifiable as per GRI 1, therefore, the applicable subheading for the Tek Tag will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter…Other: Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof…Other: Other…Other. The rate of duty will be 4 percent ad valorem.
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