CLA-2-95:OT:RR:NC:N4:424
Mr. David Prata
OHL International
Mail Code 5055
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a poker set from China
Dear Mr. Prata:
In your letter submitted July 11, 2016, you requested a tariff classification ruling. Photographs and a description of the “Poker Chips Professional Game,” CVS item number 244368, were received with your inquiry. The item consists of a deck of playing cards, a plastic dealer button and 80 poker chips all packaged in a tinplate steel storage box with plastic insert. The “Poker Chips Professional Game” is considered to be a set for tariff classification purposes. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the deck of playing cards imparts the essential character of the set.
The applicable subheading for the “Poker Chips Professional Game” will be 9504.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles for arcade, table or parlor games…parts and accessories thereof: Playing Cards." The rate of duty will be Free.
Since the unit of quantity for subheading 9504.40.0000, HTSUS, is “pack” and the essential character of the set is imparted by the deck of playing cards, for reporting purposes the entire set of the “Poker Chips Professional Game” will be reported as being one pack of cards.
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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division