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0899711991-11-01HeadquartersClassification

Fantasy role play games books are expansion modules are designed to enhance fantasy game play, not for passive reading. Books; printed matter.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

9504.90.9080

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

34 years

2 related rulings

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-31 · Updates real-time

Summary

Fantasy role play games books are expansion modules are designed to enhance fantasy game play, not for passive reading. Books; printed matter.

Ruling Text

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

Related Rulings for HTS 9504.90.90.80

Other CBP classification decisions referencing the same tariff code.