CLA-2-39:OT:RR:NC:N4:415
Mr. William G. Braier
Radix Group International / dba DHL Global Forwarding
6120 Ace Industrial Drive
Cudahy, WI 53110
RE: The tariff classification of gaming card portfolios from China.
Dear Mr. Braier:
In your letter dated March 8, 2019, you requested a tariff classification ruling on behalf of your client Heo America, Inc.
Samples were submitted and will be returned separately.
The articles under consideration are portfolios used to store and protect playing game cards, the example of Pokémon was provided. They feature plastic covers with card sleeves permanently sewn into the portfolio. The card sleeves are also wholly constructed from plastic. These folios all have an elastic closure band to hold them closed.
The five samples are described as follows:
The “Mini American FlexXfolio™” (SKU UGD010475) is made for the X-WING™ miniatures game. It holds up to 360 mini American sized cards. The sample features a black colored cover.
The “FlexXfolio™ 9-Pocket Lands Edition II - Plains” (SKU UGD010919) contains 20 integrated 18-pocketed pages for all standard and Japanese sized gaming cards. The sample features a sepia hued fantasy landscape cover design.
The “FlexXfolio™ 9-Pocket Lands Edition - Forest I” (SKU UGD010837) contains 20 integrated 18-pocketed pages for all standard and Japanese sized gaming cards. The sample features a greenish hued fantasy forest cover design.
The “FlexXfolio™ 9-Pocket Lands Edition II - Island” (SKU UGD010917) has 20 integrated 18-pocketed pages for all standard and Japanese sized gaming cards. The sample features a fantasy waterfall cover design.
The “FlexXfolio™ 9-Pocket Mystic Space Edition” (SKU UGD010843) has 20 integrated 18-pocketed pages for all standard and Japanese sized gaming cards. The sample features a blue colored outer space cover design.
In your request, you proposed these should be classified under 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[v]ideo game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: [o]ther: [o]ther: [o]ther: [o]ther.” We disagree. Based on review of the documentation and samples provided, this office is of the opinion that these items would not be correctly classified in 9504.90.9080, HTSUS. They are primarily designed for the storage and protection of the cards. While heading 9504 provides for card games of all types, these portfolios do not meet the terms of the heading and are therefore precluded from classification in this heading.
As the five FlexXfolios™, SKU numbers UGD010475, UGD010919, UGD010837, UGD010917, and UGD010843, would be considered articles of plastic and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division