CLA-2-95:RR:NC:2:224 L83006
Mr. Steven W. Baker
Steven W. Baker and Associates
1 Sutter Street, Suite 1004
San Francisco, CA 94104-4919
RE: The tariff classification of a Nintendo “Wavebird” Wireless Controller from China
Dear Mr. Baker:
In your letter dated March 22, 2005, you requested a tariff classification ruling, on behalf of Nintendo of America, Inc., your client.
The merchandise, labeled as the “Wavebird” Controller, is a wireless controller for the Nintendo Game Cube. The “Wavebird” Controller uses a RF transmitter that sends joystick and button information to a RF receiver that is designed to plug into the front of the Game Cube console. The “Wavebird” wireless controller replaces standard controllers, and it allows people to play the Nintendo Game Cube from anywhere in the room without wires. A picture of the controller was submitted, instead of a sample.
Legal Note 3 to chapter 95, HTSUS, states that: “subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.” Based upon the application of Legal Note 3 to chapter 95, this office finds that the “Wavebird” Controller is classifiable under subheading 9504.10.00, HTSUS, which provides for parts and accessories of video games of a kind used with a television receiver.
The applicable subheading for the “Wavebird” Controller will be 9504.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games…parts and accessories thereof: video games of a kind used with a television receiver and parts and accessories thereof. 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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division