The tariff classification of a Nintendo 64 controller cover from China and the Philippines.

NY E87512 September 27, 1999 CLA-2-95:RR:NC:2:224 E87512 CATEGORY: Classification TARIFF NO.: 9504.90.4000 Rick Catalani Expediters Int’l. of Washington, Inc. 21318 64th Avenue South Kent, Washington 98032 RE: The tariff classification of a Nintendo 64 controller cover from China and the Philippines. Dear Mr. Catalani: In your letter dated September 9, 1999, you requested a tariff classification ruling, on behalf of Bensussen Deutsch & Associates. You are requesting the tariff classification on an item that is known as a controller cover for the Nintendo 64 game machine. The item is composed of black neoprene with an elastic strap to insure a snug fit on the controller. This office is of the opinion that the item serves as an accessory for the Nintendo 64 controller since it provides protection to the controller and also enhances the play value of the game by providing comfort to the user. The applicable subheading for the Nintendo 64 controller cover will be 9504.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other: Game machines, other than coin-or token-operated; parts and accessories thereof.” The rate of duty 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