NY E80121

April 1, 1999

CLA-2-95:RR:NC:2:224 E80121

CATEGORY: Classification

TARIFF NO.: 9504.10.0030

Steven W. Baker

Steven W. Baker and Associates

One Sutter Street, Suite 1004

San Francisco CA 94104-4919

RE: The tariff classification of the N1Video Game Accessory from Korea.

Dear Mr. Baker:

In your letter of March 25, 1999, you requested a tariff classification ruling.

The N1 accessory is a disc drive connector designed to be combined with the Nintendo 64 video game console. The device consists of magnetic data storage, video processing circuitry and a data modem to heighten the N64 video game experience. The video processing circuitry of the N1 accessory provides enhanced imaging while not burdening the N64 processors. The data modem provides the possibility of network games played by people in different locations. The magnetic data storage of the N1 contains security software which monitors the transfer of data to and from the hard drive and optimizes the transfer of the game data.

Heading 9504 of the Harmonized Tariff Schedule of the United States (HTSUS) includes video games used with a television receiver and parts and accessories thereof. Accordingly, video game machines such as the Nintendo 64 are classifiable under heading 9504, HTSUS. The N1 disc drive device, connected to the N64 through a proprietary electronic connector, is usable only with the N64. The N1, although not necessary to enable the game console to fulfill its intended function, does improve the N64's operation and enhance its game play. Thus, we see the N1 connector as a video game accessory and classifiable under the same heading as the parent console in the subheading that provides for accessories for game machines. See legal note 3 to chapter 95, HTSUS.

The applicable subheading for the N1disc drive accessory will be 9504.10.0030, HTSUS, which provides for “Articles for arcade, table or parlor games...:Video games of a kind used with a television receiver and parts and accessories thereof, Parts and accessories.” The duty rate will be free.

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 Tom McKenna at (212) 637-7015.

Sincerely,

Robert B. Swierupski Director, National Commodity Specialist Division