CLA-2-95:OT:RR:NC:N4:424
Ms. Connie Rose
Hasbro, Inc.
1027 Newport Avenue
Pawtucket, RI 02861
RE: The tariff classification of a Beauty and the Beast game from China
Dear Ms. Rose:
In your letter dated September 13, 2010, you requested a tariff classification ruling.
A sample of the Beauty and the Beast game, item number 06418, was received with your inquiry. The board game consists of a castle backdrop with stands, a Belle and Beast pawn with a stand, a game board, 5 enchanted character pawns with stands, a spinner, 5 enchanted rose tiles, 15 enchanted character tiles and game instructions. At the conclusion of the game the first player to transform the Beast into a prince wins the game.
The board game is packaged and sold in a plastic carrying tote that is printed with a colorful scene on the front and back depicting Belle, the Beast and other characters from the film. The carrying bag is constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The carrying bag is designed to provide storage, organization, protection and portability to the board game, all its pieces and other personal effects during travel. It has a zipper closure at the top and a braided cord carrying handle. The bag measures approximately 10.5” (W) x 7.5” (H) x 2” (D). The bag is not used in the game play nor is it specially designed or fitted to contain its contents. Therefore, the bag will be classified separately from the Beauty and the Beast board game. The sample will be returned as requested.
The applicable subheading for the will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for arcade, table or parlor games…; parts and accessories thereof: Other: Other: Chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards);…poker chips and dice.” The rate of duty will be free.
The applicable subheading for the plastic carrying tote will be 4202.92.4500, HTSUS, which provides for “Travel, sports and similar bags: With outer surface of sheeting of plastic or of textile materials: Other.” The rate of duty will be 20% ad valorem.
You suggest classification under 9902.01.78, HTSUS, which provides for “bags (provided for in subheading 4202.92.45) for transporting, storing, or protecting goods of headings 9502-9504, inclusive, imported and sold with such articles therein.” Heading 9902, HTSUS, covers a wide variety of goods that have a temporary reduction in the rate of duty by virtue of legislative action. This plastic carrying bag meets the requirements of this provision. Therefore, the applicable subheading for the plastic carrying bag will be 9902.01.78, HTSUS. 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