CLA-2-95:OT:RR:NC:N4:424
Ms. Margaret Lange
M.E. Dey & Co.
700 W. Virginia St., Suite 300
Milwaukee, WI 532o4
RE: The tariff classification of two dice games from China
Dear Ms. Lange:
In your letter submitted October 2, 2019, you requested a tariff classification ruling on behalf of your client, Splinter Woodworking Co.
Photographs and descriptions of two dice games were received with your inquiry. The first game referred to as “The Dice with a Wooden Bucket, part#: YRDZ-WOOD, consists of a set of six wooden dice, each measuring 3.5” (L) x 3.5” (W) x 3.5” (H), a 10” wooden bucket, instructions for over 20 dice games, 5 laminated score cards and a dry erase marker for playing “Yardzee” and “Farkle.”
The second game, referred to as “The Dice with the Collapsible Bucket, part#: WO-QFUG-5V6M, consists of very similar contents as the first game; six dice, 5 laminated score cards, instructions for over 20 dice games, and a dry erase marker, however, this game comes with a collapsible 10” plastic bucket. Both games are considered to be sets 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 both of these games, it is the dice which impart the essential character of the set.
The applicable subheading for both dice games will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games…parts and accessories thereof: 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); mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers of a type used in retail sales; poker chips and dice. The rate of duty will be 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 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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division