CLA-2-95:OT:RR:NC:N4:424
Ms. Christin Madro
Acco Brands
Four Corporate Drive
Lake Zurich, Illinois 60047
RE: The tariff classification of four models of video game controllers packaged with a zippered case from China
Dear Ms. Madro:
In your letter submitted August 4, 2022, you requested a tariff classification ruling.
Photographs and descriptions of model numbers NSAC0069-01, NSAC0070-01, NSAC0071-01 and NSAC0072-01, were provided in the request.
All four video game controllers are specifically designed to be used with the Nintendo Switch console. Each model is packaged with a zippered case having a matching colorful printed design. Model numbers NSAC0069-01, NSAC0070-01, and NSAC0071-01 are wired controllers which operate when plugged directly into a game console. Model number NSAC0072-01 is a wireless controller that operates via radio frequency. The case is only large enough to fit the handheld switch console and has a few slots for game cards.
You suggest classification of items NSAC0069-01, NSAC0070-01, and NSAC0071-01 in heading 9504 and item NSAC0072-01 in heading 8526. We disagree in part. Although the controllers and the cases are packaged together for retail sale, they are not considered a set for tariff purposes since each item may be used alone for distinctly different activities. Due to the independent nature of the controllers and the cases, they will be classified separately.
You indicated in your letter that the cases are constructed with an outer surface material of 100% polyurethane. Each case contains a zipper closure and a handle on the top. They each have a generic interior compartment which is not specially fitted for a particular device. The cases are designed to provide storage, protection, portability and organization to their contents. They are of a durable construction and suitable for repetitive reuse.
The applicable subheading for the cases will be 4202.92.9700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, other. The general rate of duty will be 17.6 percent ad valorem.
The applicable subheading for the wireless game controller, model number NSAC0072-01, will be 8526.92.1000, HTSUS, which provides for “Radar apparatus, radio navigational aid apparatus and radio remote control apparatus: Radio remote control apparatus: Radio remote control apparatus for video game consoles.” The general rate of duty will be Free.
The applicable subheading for the wired controllers, model numbers NSAC0069-01, NSAC0070-01, and NSAC0071-01, will be 9504.50.0000, HTSUS, which provides for “Video game consoles and machines, articles for arcade, table or parlor games…: Video game consoles and machines, other than those of subheading 9504.30, and parts and accessories thereof.” The general 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading, 4202.92.9700, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.9700, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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