CLA-2-95:OT:RR:NC:N4:424
Mr. Moncy Nabors
JC Penney Purchasing Corporation
6501 Legacy Dr.
Plano TX 75024-3968
RE: The tariff classification of the “Mindflex Game” from China
Dear Mr. Nabors:
In your letter dated April 28, 2010 you requested a tariff classification ruling.
A sample of the “Mindflex Game,” item number P2639, was received with your inquiry. The item consists of a game console, headset, 4 foam balls and nine “obstacles” that fit onto the game console. By concentrating and using one’s brainwave activity which is captured and transmitted through the headset to the console, the player wearing the headset controls the ball’s up and down movement and, in conjunction with a control knob and built-in fan, moves the ball around the console’s obstacle course. There are five different game modes consisting of three levels of game play for up to four players. The object of the game is to race the ball through the obstacle course in the fastest time or score the most points by completing a specified task, such as “blasting” the most foam balls into the funnel. The player with the fastest time or most points wins. The game is designed for ages eight and up.
The applicable subheading for the “Mindflex Game” will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for arcade, table or parlor games…; parts and accessories thereof: Other: Other: Other…Other.” 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