CLA-2 CO:R:C:F 953626 GGD
Area Director of Customs
Six World Trade Center, Room 423
New York, New York 10048
RE: Internal Advice Request No. 8/93; Tarot Cards and Similar
Card Games; Playing Cards
Dear Sir:
This letter is in response to Internal Advice Request No.
8/93, initiated by a letter dated January 21, 1993, submitted by
Grunfeld, Desiderio, Lebowitz & Silverman, 12 East 49th Street,
New York, New York 10017, on behalf of U.S. Games, Inc. The
request concerns the classification of tarot cards and similar
card games under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Samples were submitted with the
request.
FACTS:
The samples consist of separate decks, packs, or sets of
cards, that are designed, marketed, and intended to be used for
playing the card games tarot, snap, old maid, and the French auto
race. The packs generally include an instruction booklet,
contain a specific number of cards for a particular game, are
organized in suits or categories, and are capable of easy
handling and repetitive use.
ISSUE:
Whether the cards used to play the various card games are
classifiable in subheading 9504.40.0000, HTSUSA, as playing
cards, or in subheading 9504.90.9080, HTSUSA, as other articles
for games.
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LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRIs.
The proper heading in this case is clear, i.e., heading
9504, HTSUSA, which covers "Articles for arcade, table or parlor
games...parts and accessories thereof." The subheadings at issue
essentially differentiate between conventional playing cards and
sets of cards varying in number, markings, pictures, sizes, etc.,
that are used to play card games. Under the Tariff Schedules of
the United States (TSUS), it had long been Customs established
practice to limit the types of cards classified as "playing
cards," to those decks or packs which contain four suits (hearts,
diamonds, clubs, and spades) of 13 cards each (two through ten,
jack, queen, king, and ace) plus certain extras (such as jokers).
In other words, not all "card games" were played with "playing
cards."
The term "playing cards" is not defined in the notes to
Chapter 95. Section XX, HTSUSA, in which Chapter 95 falls,
contains no legal notes. Although the ENs to heading 9504 do not
mention the term "playing cards," the notes state that the
heading includes "[c]ard games of all kinds (bridge, tarot,
"lexicon", etc.)."
Since the inception of the HTSUS, there have been few
opportunities for Customs to consider whether a narrow
interpretation for the classification of "playing cards" should
continue to be applied. The requestor submits that it is
reasonable to assume that the reference to "card games" in the
ENs is a reference to "playing cards" of subheading 9504.40. To
support the assertion, the requestor points out that in the
Summary Record, DOC. 26.010 E, Appendix R of Annex III, paragraph
29, the Harmonized System Committee states that:
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[c]oncerning the subheading relating to playing cards,
it was agreed to extend the scope to cover all playing
cards, with no subdivision at 2-dash level. It was
also agreed that the text should simply read "playing
cards" and that the Explanatory Notes should indicate
that this subheading includes card games of all kinds.
In light of the foregoing, and the fact that all of the
sample packs of cards are used for playing card games, it is our
determination that the goods are properly classified in
subheading 9504.40.0000, HTSUSA, as playing cards.
HOLDING:
The packs of cards used to play the card games tarot, snap,
old maid, and the French auto race, are properly classified in
subheading 9504.40.0000, HTSUSA, the provision for "Articles for
arcade, table or parlor games...parts and accessories thereof:
Playing cards." The general column one duty rate applicable to
this merchandise is 0.8 cents/pack plus 0.8 percent ad valorem.
You should advise the internal advice applicant of the
decision, forwarding a copy of this letter.
Sincerely,
John Durant, Director
Commercial Rulings Division