RE: the Tariff Classification of a Game from Hong Kong
NY 808527
March 29, 1995
CLA-2-95:S:N:N8:224 808527
CATEGORY: Classification
TARIFF NO.: 9504.90.9080; 8524.21.3040
Nancy Berger
Sandpiper Creations
4242 Ridge Lea Road #10
Amherst, NY 14226
RE: The tariff classification of a game from Hong Kong.
Dear Ms. Berger:
In your letter dated March 23, 1995, you requested a tariff
classification ruling.
The game is identified as "Murder Mystery Party Game -
Murder at Maplemount Ski Resort." The game is essentially a
character interaction game where players take the role of eight
characters, listen to the crime as described on an audio cassette
tape, and read the script provided. Based on clues in the
script, each player must guess who committed the murder.
The applicable subheading for the game components, with the
exception of the audio cassette, will be 9504.90.9080, Harmonized
Tariff Schedule of the United States (HTS), which provides for
articles for arcade, table or parlor games...: other. The rate
of duty will be free.
Chapter 85, Legal Note 6, provides as follows: "[r]ecords,
tapes and other media of heading 8523 or 8524 remain classified
in those headings, whether or not they are entered with the
apparatus for which they are intended." Therefore, the audio
cassette that is imported with the game is classifiable
separately in subheading 8524.21.3040, HTS, which provides for
records, tapes and other recorded media for sound or other
similarly recorded phenomena...: magnetic tapes: other
recordings. The rate of duty is 8.7 cents per square meter of
recording surface.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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,
Jean F. Maguire
Area Director
New York Seaport