CLA-2-95:RR:NC:2:224 C85953
Steven W. Baker
Steven W. Baker and Associates
One Sutter Street, suite 1004
San Francisco CA 94104-4919
RE: The tariff classification of Game Boy accessories from
Japan.
Dear Mr. Baker:
In your letter dated March 27, 1998, you requested a tariff
classification ruling on behalf of your client, Nintendo of
America, Inc.
The merchandise consists of printer paper and a Universal Game
Link Cable which are used with the Nintendo Game Boy hand-held
video game machine. The cable is said to be specially designed
with unique end connectors allowing the Pocket Game Boy to be
connected with a regular Game Boy for multi-player functions.
Alternatively, the Game Link Cable can be used as a connection
between a Game Boy and a Game Boy Printer accessory.
In NY C84586, issued to you on March 18, 1998, the Area
Director, New York Seaport, held that an accessory Game Boy
Printer along with a second Game Boy system accessory - a Game
Boy camera cartridge - were classified in subheading
9504.90.4000, Harmonized Tariff Schedule of the United States
(HTSUS) which provides for game machines, other than coin- or
token-operated; parts and accessories thereof. You assert that
the subject Game Link Cable, because of its non-standard
connectors, has no use other than as an accessory to a Game Boy
video game.
The second device, Game Boy printer paper, is heat sensitive
thermal paper with an adhesive backing that allows the pictures
or designs printed from the Game Boy screen to be used as
stickers. You state that the thermal printer operates from the
interaction of chemicals within the paper and the temperature
experienced at the printhead, producing the final image. The
chemical content of the paper was specifically modified for
Nintendo, and is, to the best of your knowledge, unique for this
application because the product has been developed for and is
used only by Nintendo. Thus, like the Universal Game Link Cable,
the Game Boy printer paper is solely or primarily used with the
Game Boy.
With regard to the classification of accessories, Note 3 to
chapter 95, HTSUS, provides that "parts and accessories which are
suitable for use solely or principally with articles of this
chapter are to be classified with those articles." Thus, subject
to note 1 to chapter 95, HTSUS (which is not at issue in this
instance), if the articles in question are accessories that are
solely or principally used with an article of chapter 95, they
must be classified under that heading, regardless of whether they
are covered by another provision elsewhere in the tariff
schedule. See HQ 952716, dated March 3, 1993, (wherein swimming
pool thermometers were classified as swimming pool accessories
under heading 9506, HTSUS, rather than as thermometers under
heading 9025, HTSUS)
Explanatory Note 95.04, pg. 1589, of the Harmonized System,
states that heading 9504, HTSUS, includes "[v]ideo games (used
with a television receiver or having a self-contained screen)."
Thus, Game Boy video games are classifiable under heading 9504,
HTSUS. The Universal Game Link Cable and the Game Boy printer
paper, which you assert are solely or principally used with the
Game Boy video game, contribute to the functional capacity of the
game's features. Although not necessary to enable the Game Boy to
fulfill its intended function, the devices expand its use and
enhance the operational functions and entertainment range of the
Game Boy.
Accordingly, the Universal Game Link Cable and the Game Boy
printer paper are video game accessories, and they are
classifiable in subheading 9504.90.4000, HTSUS, which provides
for "Game machines...; parts and accessories thereof." The duty
rate will be free.
This ruling is being issued under the provisions of Section
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 Tom McKenna at
212-466-5475.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division