HQ 089971
November 1, 1991
CLA-2 CO:R:C:T 089971 HP
CATEGORY: Classification
TARIFF NO.: 9504.90.9080
Mr. Ronald J. Seiden
Procedures Manager
Bucci Imports
West End Games
RD 3
Box 2345
Honesdale, PA 18431
RE: Fantasy role play games books are expansion modules are
designed to enhance fantasy game play, not for passive
reading. Books; printed matter.
Dear Mr. Seiden:
This is in further reply to your various correspondence
with Congressman McDade, with respect to your mail importation
of several role playing games. Please reference our case
number HQ 089835 of July 18, 1991. As we informed Congressman
McDade, we are now issuing you a binding ruling as to the
appropriate classification of these games, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue consists of expansion module
books which are game reference materials designed to expand
fantasy role play games. They provide maps and descriptive
narratives of fictional worlds, environmental scenarios,
character generation and development, and background
informational resources for use in fantasy role play games
such as Dungeons and Dragons. The books offer inspiration,
guidelines, games rules, and a fantasy world, promote personal
development in role play campaigns, and serve as a base from
which role playing can be extended.
ISSUE:
Whether the books are considered written materials of
Chapter 49, or games under Chapter 95, HTSUSA?
LAW AND ANALYSIS:
In HRL 085214 of November 24, 1989, we classified
substantially similar merchandise as follows:
Heading 9504, HTSUSA, covers articles
for arcade, table or parlor games...parts
and accessories thereof. The merchandise
in issue consists of materials that
complements and amplifies the fantasy game
play activity. The modules, however, are
also books as provided for in heading
4901. Since two headings describe the
subject merchandise, GRI 3 must be
consulted.
GRI 3(a) states that "(t)he heading
which provides the most specific
description of the article shall be
preferred over headings providing a more
general description." In our opinion,
heading 9504 provides a more specific
description of the merchandise at issue.
The modules enhance fantasy game play;
they were not designed for passive
reading.
We agree with the analysis set forth in HRL 085214, supra, and
adopt it for purposes of its application to the instant
merchandise.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 9504.90.9080, HTSUSA, as articles
for arcade, table or parlor games, including pinball machines,
bagatelle, billiards and special tables for casino games;
automatic bowling alley equipment; parts and accessories
thereof; other, other, other, other. The applicable rate of
duty is 4.64 percent ad valorem.
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is
imported. If the documents have been filed without a copy,
this ruling should be brought to the attention of the Customs
officer handling the transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division