Sony PlayStation 2; 8 MB Memory Card

HQ 965775 August 30, 2002 CLA-2 RR: CR: GC 965775 TPB CATEGORY: Classification TARIFF NO.: 9504.10.00 Lucy Richardson Trade Strategy and Compliance Sony Electronics, Inc. 123 Tice Blvd. Woodcliff Lake, NJ 07675 RE: Sony PlayStation 2; 8 MB Memory Card Dear Ms. Richardson: This is in response to your request of July 12, 2002, requesting classification of a 8 MB memory card for the Sony PlayStation 2(“PS2”), if separately imported, under the Harmonized Tariff Schedule of the United States (“HTSUS”). FACTS: The merchandise in question is a 8 MB “flash” memory card that plugs into the PS2 and allows game data to be saved. The memory card is designed for and used exclusively for the PS2. The card comes unrecorded, or “blank.” ISSUE: Is the PS2 memory card properly classified under heading 8523, as unrecorded media, or heading 9504, as an accessory to a video game of a kind used with a television receiver? LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80. The HTSUS provisions under consideration are as follows: Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37: 9504 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: The memory card in question is an accessory that is specifically made for the PS2 game system. The card is incapable of functioning with any other system or device. Additional U.S. Rule of Interpretation 1(c) states that “[i]n the absence of special language or context which otherwise requires… a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for ‘parts’ or ‘parts and accessories’ shall not prevail over a specific provision for such part or accessory…” Here, however, the “special language or context” by the above rule exists. Note 3 to Chapter 95 provides that “parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.” Therefore, since the merchandise in question is an accessory that is solely used with an article of Chapter 95 (the PS2), it must be classified with that article. See, for example, HQ 952716, dated March 3, 1993. HOLDING: For the reasons stated above, the memory card is classified under subheading 9504.10.00, HTSUS, as: articles of arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: video games of a kind used with a television receiver and parts and accessories thereof.” Sincerely, Myles B. Harmon, Acting Director Commercial Rulings Division