CLA-2-95:RR:NC:2:224 B85538
Jonna Barr
AEI
6758 Commerce Court Drive
Blacklick, OH 43004
RE: The tariff classification of playing cards and dice from
Spain.
Dear Ms. Barr:
In your letter dated May 07, 1997, you requested a tariff
classification ruling, on behalf of Value City Imports.
You are requesting the tariff classification of item number
399, a tin case containing a playing card deck and five dice. In
the Harmonized Tariff Schedule of the United States (HTS), there
is a tariff breakout for playing cards, and there is also a
tariff breakout for games that use dice. Therefore, in the case
of item 399, the subject of this ruling, the essential character
must be determined for classification purposes. It is our
opinion that the essential character is imparted by the playing
cards.
The applicable subheading for the playing cards and five
dice in the tin case (item 399) will be 9504.40.0000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
"Articles for arcade, table and parlor games...parts and
accessories thereof: Playing cards". 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 Thomas
A. McKenna at 212-466-5475.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division