CLA-2-49:OT:RR:NC:N4: 234
Ken Ayoub
Sugar Lulu LLC
PO Box 1313
Norwalk, CT 06854
RE: The tariff classification of “Fortune Teller”, “MASH”, “This or That” and “Truth or Dare” games with a display from China.
Dear Mr. Ayoub:
In your letter dated June 13, 2014 you requested a tariff classification ruling.
The ruling was requested on items you describe as Fortune Teller, MASH, This or That and Truth or Dare with a display. Samples of MASH, This or That and the display were submitted for our examination and will be returned to you as requested. The games listed below are intended to be used by girls ages 8 and up:
This or That consists of fifty printed cards packaged together in a tin container. The literature states “Girls will find out the shocking truth when they answer mind boggling questions with no right or wrong answers but lots of crazy conversation starters”.
Truth or Dare consists of twenty-five truth cards and twenty-five dare cards packaged together in a tin container. The literature states “Nobody is safe with this game of revealing questions and risky dares that are sure to shake things up! There are no winners or losers, but there will be a lot of silly, crazy, hilarious fun!”
Fortune Teller consists of twenty-five question cards and twenty-five answer cards packaged together in a tin container. The literature states “Girls can ask questions they’ve been dying to ask and learn the answers they may (or may not) have been hoping to hear.”
MASH consists of a pencil, one dice, three mash pads to fill out and ten category cards packaged together in tin container. The literature states “It’s time to count down 2nd play with fate to reveal your ultimate destiny”.
While these items are referred to as games, they do not meet the tariff definition of the term. For tariff purposes, the term "game" refers to a competition or contest with the objective of winning. A game should be between two or more players or between one person and the game itself and should involve skill, chance, or endurance, or any combination of these elements, played according to a set of rules with a win/lose objective. Being that these items do not meet this definition, they are precluded from classification in heading 9504.
The tin containers have plastic handles and measure approximately 4.25 inches in length by 2 inches in width by 3.75 inches in height. The containers are not usual packaging and are suitable for independent use, they will be classified separately.
You indicated in your letter that the subject counter or table top display stand will be empty when imported into the United States. The counter top display stand and the Games for Girls products will be classified separately. The stand is made of steel and has decorative printed paper labels. It is intended to be used on a counter top in a retail store. The display stand measures approximately 9.25 inches in length by 15.25 inches in width by 9.5 inches in height. The stand is intended to be used by the retailer to display an assortment of Games for Girls products. The stand is suitable for repetitive use and additional products can be ordered to refill the games displayed on the stand.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
The Fortune Teller, MASH, This or That and Truth or Dare are not consider to be a set for tariff classification purpose since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.
The applicable subheading for printed cards, truth cards, dare cards, question cards, mash pads, and answer cards will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The rate of duty will be Free.
The applicable subheading for the display stand will be 7326.20.0071, HTSUS, which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9% ad valorem.
The applicable subheading for the tin containers will be 8007.00.5000, HTSUS, which provides for other articles of tin: other. The rate of duty will be 2.8% ad valorem.
The applicable subheading for the dice will be 9504.90.6000, 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 pencil will be 9609.10.0000, HTSUS, which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.
The pencils in the aforementioned set may be subject to antidumping duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and Countervailing Duty" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov.
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 Albert Gamble at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division