CLA-2-95:OT:RR:NC:N4:424

Mr. Mark D. Fuchs
Maranda Enterprises, LLC
6350 W. Donges Bay Road
Mequon, WI 53092

RE: The tariff classification of the Eternas game from China

Dear Mr. Fuchs:

In your letter submitted June 16, 2011, you requested a tariff classification ruling.

Photographs of the Eternas game were received with your inquiry. The item consists of a wooden game board comprised of a wooden base and 16 wooden posts with 32 game pieces, or wooden beads. The game, described as a three dimensional strategy game, is designed for two players. Each player takes a turn stacking the wooden beads on the board posts. The strategy involves placing on the game board posts four beads of the same color in either a vertical, horizontal or diagonal row. The first player to achieve the required stacking of the wooden beads wins the game. The game is designed so that there can never be a tie or a stalemate, the rules only allow for one winner.

The applicable subheading for the Eternas game 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.

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