CLA-2-95:OT:RR:NC:N4:424
Mr. Patrick Hennessey
BDA
15525 Woodinville Redmond Rd NE
Woodinville, WA 98072
RE: The tariff classification of an accessory for the Nintendo 3DS from China
Dear Mr. Hennessey:
In your letter submitted June 23, 2011, you requested a tariff classification ruling.
A sample of the Power Base for the Nintendo 3DS was received with your inquiry. The item, which measures approximately 6” (W) x 2 ¾” (L), comes in two pieces and is specially designed to fit snugly over the top and bottom portions of the game machine. The bottom portion contains a built-in lithium polymer rechargeable battery that connects to the back of the 3DS via a tab with contact springs. It uses the power adapter that comes with the 3DS system to recharge itself. The Power Base is an accessory designed exclusively for the Nintendo 3DS which facilitates its use and improves its operation by extending the battery life, allowing for longer uninterrupted periods of game play.
The applicable subheading for the Power Base will be 9504.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles for arcade, table or parlor games…: Other: Game machines, other than those operated by coins, banknotes (paper currency), discs or similar articles; parts and accessories thereof." 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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division