CLA-2-95:OT:RR:NC:N4:424
Ms. Welin Lu
Well Universal Ltd.
Room1, Floor 5, No. 37
Chong De 11th Road
Taichung City, Bei-Tun District 4063
Taiwan
RE: The tariff classification of a five piece game table from China
Dear Mr. Lu:
In your letter submitted November 20, 2019, you requested a tariff classification.
Photographs and descriptions of the five piece Game Table were received with your inquiry. The item consists of a set consisting of a table made of wood with a chess/checker board built into the top surface, four matching stools, a wooden chess and checker set and a deck of playing cards. There are two drawers, each on opposite sides of the table, with individual compartments for storing the chess and checker sets as well as the playing cards.
In classifying the merchandise, we refer to the Explanatory Notes (EN), which represent the official interpretation of the Harmonized Tariff Schedule (HTS) at the international level. The ENs to the General Rules Of Interpretation (GRI) 3(b) define "goods put up in sets for retail sale" as goods that: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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. In this instance the goods are to be classified as if they consisted of the material or component which gives them their essential character. In addition, The ENs to 95.04 state “This heading includes :…(3) Tables of the furniture type specially constructed for games.” This office maintains that the 5 piece Game Table is a set and it is the game board table and game pieces which impart the essential character of the set.
The applicable subheading for the five piece Game Table will be 9504.90.6000, 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