CLA-2-42:OT:RR:NC:N4:441
Joel R. Junker Joel R. Junker & Associates
1191 Second Avenue, Suite 1800
Seattle, WA 98101
RE: The tariff classification of game cases from China
Dear Mr. Junker:
In your letter dated August 15, 2011, on behalf of Bensussen Deutsch and Associates, you requested a tariff classification ruling. Your samples will be returned to you.
The Nintendo DS Mini Folio (product number CPFA075000) is a fitted case for a handheld Nintendo DS Lite gaming system. The front, back, and three sides of the case are constructed with an outer surface of man-made textile materials. The spine of the case has an outer surface of polyurethane plastic sheeting and is embossed with the Nintendo DS name. The case features a zippered compartment and is designed to provide storage, protection, portability and organization to one device and its accessories. It measures approximately 6.5" (W) x 4.25" (H) x 2" (D). The Nintendo 3DS Executive Case (product number CPFA075244) is a fitted case for a handheld Nintendo 3DS gaming system. The case is constructed with an outer surface of polyurethane plastic sheeting. It features a single compartment with a fold-over flap at the top of the case that secures by means of a hook and loop closure. The case is designed to provide storage, protection, portability and organization to one device. It has the Nintendo 3DS logo permanently etched on the front of the case.
The Nintendo DS Zip Case (product number CPFA075090) is a fitted case for a handheld Nintendo 3DS gaming system. The front of the case is constructed with an outer surface of polyurethane plastic sheeting, while the rear of the case has an outer surface of man-made textile materials. The essential character of the case is imparted by the polyurethane plastic sheeting, General Rule of Interpretation 3(b) noted. The case features a zippered compartment and is designed to provide storage, protection, portability and organization to one device. The face of the case features an image of two squares molded into the surface. You state that these two squares represent a portion of the “signature” Nintendo 3DS logo. The full Nintendo 3DS logo is etched into the case’s metal zipper pull.
The applicable subheading for style CPFA075000 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cases and containers, with outer surface of plastic sheeting or of man-made textile material, with outer surface of textile materials, other, of man-made textiles. The general rate of duty is 17.6 percent ad valorem.
The applicable subheading for styles CPFA075244 and CPFA075090 will be 4202.92.9060, HTSUS, which provides for other cases and containers, with outer surface of plastic sheeting or of man-made textile material, other. The general rate of duty is 17.6 percent ad valorem.
With regard to the applicable rate of duty, styles CPFA075000, CPFA075244 and CPFA075090 are also provided for in Heading 9902, HTSUS. By virtue of legislative action, subheading 9902.11.90 provides for a temporary reduction in the rate for cases or containers (provided for in subheading 4202.92.90 and not including goods described in heading 9902.01.81), specially shaped or fitted for, and with labeling, logo or other descriptive information on the exterior of the case or container indicating its intention to be used for, electronic drawing toys or electronic games of Heading 9503 or 9504, or educational toys or devices of heading 8543. The three aforementioned styles meet the prerequisites of this tariff provision. Accordingly, they are entitled to beneficial treatment under subheading 9902.11.90, HTSUS. The rate of duty is 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division