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 Ultimate Travel Case (product number CPFA075182) is a fitted case for a handheld Nintendo DS gaming system. The case is constructed with an outer surface of man-made textile material. The case features a zippered compartment and is designed to provide storage, protection, portability and organization to one device and its accessories. The front of the case features a metal emblem depicting the image of two squares attached to the surface. You state that these two squares represent a portion of the “signature” Nintendo DS logo. The full Nintendo DS logo is etched into the case’s metal zipper pulls. The case measures approximately 7.5" (W) x 4.25" (H) x 2" (D).
The Pokemon Character Zip Case (product number CPFA770067) is a fitted case for a handheld Nintendo DS gaming system. The case is constructed with an outer surface of polyurethane plastic sheeting. The case features a zippered compartment and is designed to provide storage, protection, portability and organization to one device. The front of the case features the Pokemon logo, along with the image of two Pokemon cartoon characters. The case measures approximately 6.5" (W) x 4" (H) x 1" (D).
The Pokemon Black/White Sleeves (product number CPFA77065) are fitted cases for handheld Nintendo DS gaming systems. The cases are constructed with an outer surface of man-made textile material. Both cases feature 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 flap is covered by an outer surface of plastic sheeting, featuring the Pokemon logo and the image of a Pokemon cartoon character. The cases are identical to one another in all aspects excepting the image on the flap. One features a black background with a white character (Vast White Pokemon Reshiram), while the other features a white background with a black character (Deep Black Pokemon Zekrom). The cases measure approximately 6" (W) x 3.25" (H) x 1" (D).
The applicable subheading for styles CPFA075182 and CPFA77065 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% ad valorem.
The applicable subheading for style CPFA770067 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% ad valorem.
In your ruling request, you suggest that the abovementioned styles qualify for duty-free treatment under subheading 9902.11.90, HTSUS. 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.
Style CPFA075182 does meet the prerequisites of subheading 9902.11.90, and thus is entitled to beneficial treatment under that subheading. The rate of duty is free. Styles CPFA770067 and CPFA77065 do not meet the prerequisites of subheading 9902.11.90. While they may be specially shaped or fitted for an electronic gaming device, they do not bear any labeling, logos, or other descriptive information on the exterior of the case to indicate its intention to be used for such a device. This office does not find the presence of the Pokemon logo or the images of Pokemon characters on the case to meet this requirement. The Pokemon logo and characters have appeared in a variety of different representations and forms of media other than electronic games. These include cartoons, action figures, and trading cards, among others. Furthermore, the fact that the cases bear the notice, in small print, that Pokemon and Pokemon character names are the trademarks of Nintendo is not sufficient to meet the terms of the subheading, as that notice would likely appear on any article bearing the Pokemon trademark. Consequently, styles CPFA770067 and CPFA77065 do not qualify for beneficial treatment under subheading 9902.11.90. The general rate of duty will apply.
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