CLA-2-95:RR:NC:2:224 G86879
Jack Kilmartin
Yamato Custom Brokers U.S.A., Inc.
377 Oyster Point Blvd., Suite 15
So. San Francisco CA 94080
RE: The tariff classification of a video game machine from Japan and China.
Dear Mr. Kilmartin:
In your letter dated February 5, 2001, you requested a tariff classification ruling on behalf of Sega of America Dreamcast, Inc.
The Sega Dreamcast USA, model MK-50000, is a portable home video game console designed for connection to a television set. It is capable of performing different functions including running fixed CD-ROM game programs. It is also an internet-enabled game machine. It comes with software for connecting to the Internet for activities like E-mail and web browsing. The Dreamcast has some important genetics of a computer. Besides the built-in modem, it has a 128-bit microprocessor, 26 megabytes of various kinds of system memory, and a custom version of Microsoft’s Windows CE. Dreamcast has an internal optical disk drive that reads music, computer applications, and interactive games stored on compact disks. Dreamcast is imported with a controller (MK-50100), power cable, stereo A/V cable, and instruction manual.
In a ruling, HQ 952673 dated February 3, 1993, Customs ruled that the “Sega CD,”
a CD-ROM machine which is used in conjunction with the Sega Genesis video game system, was a multi-functional machine because it was capable of playing audio, video and games on CDs. Customs determined that the Sega CD is principally used for it’s video game function and therefore classifiable under subheading 9504.10.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for video games of a kind used with a television receiver.
In NY 813932, dated August 23, 1995, Customs determined that the Sony Playstation that played video games and performed other media functions was principally used as a video game and classifiable in subheading 9504.10.00, HTSUS.
In HQ 959832 dated September 17, 1998, Customs Headquarters ruled that the Pippen PowerPlayer, an interactive media player designed for connection to a television set or computer monitor and capable of performing various functions such as running certain fixed CD-ROM games and programs and, with the addition of a separately purchased modem and applicable software, accessing the Internet, was classified in subheading 9504.10.00, HTSUS, because it is principally used as a video game machine.
It is our position that the Sega Dreamcast USA, model MK-50000, is essentially a video game machine and principally used as such, not unlike the type of goods described above. Accordingly, the applicable subheading for the Sega Dreamcast game console will be 9504.10.0000, HTSUS, the provision for articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games…video games of a kind used with a television receiver and parts and accessories thereof. The rate of duty is free. This classification includes the MK-50100 controller and cables when imported with the game console.
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 212.637.7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division