The tariff classification of various accessories for the Nintendo DS from China

N031300 July 17, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9504.90.4000, 4202.99.0000, 3919.90.5060 Mr. Jay Fox Logistics manager Bensussen Deutsch & Associates 15525 Woodinville Redmond Rd NE Woodinville, WA 98072 RE: The tariff classification of various accessories for the Nintendo DS from China Dear Mr. Fox: In your letter dated June 16, 2008, you requested a tariff classification ruling. Three products have been received with your ruling request and are described as the Nintendo DS Car Adapter, Nintendo Card Cases and Nintendo System Wrap. The Nintendo DS Car Adapter, item number 061224-80, is to be used solely with the Nintendo DS Lite. The adapter’s plug is specifically designed to fit only with the Nintendo DS Lite handheld game system and will not work with any other items. The item will be classified as an accessory to the Nintendo DS Lite. The Nintendo Card Cases, item number 061235-80, are molded plastic cases for Nintendo DS cartridges. The cases are specially shaped and fitted to contain one cartridge. They feature one main storage compartment and a flip-top opening. Each game case has the Nintendo DS name and logo on it and includes pressure sensitive labels of various Nintendo characters. In your ruling request, you suggest classification of the submitted case under 9504.90.4000, Harmonized Tariff Schedule of the United States (HTSUS). However, Chapter 95, Note 1(d), excludes from classification in chapter 95 all containers of heading 4202. The submitted sample is akin to the cases and containers of heading 4202, HTSUS, and will be classified as such. The Nintendo System Wrap, item number 061048-80, contains safe and removable peel and stick labels which allows one to customize the Nintendo DS Lite game system. The labels are specifically sized to the dimensions of the Nintendo DS Lite. The item comes with a large label for the outside of the DS game system and four smaller labels for the inside control panel. The labels come in various characters related to the Nintendo games. In your ruling request, you suggest classification of the submitted System Wrap under 9504.90.4000, HTSUS. However, this item does not rise to the level of an accessory for the Nintendo DS. The System Wrap does not relate directly to the use of the Nintendo DS, nor does it contribute to the effectiveness of the principal article (e.g. it does not facilitate the use or handling of the principle article, widen the range of its uses or improve its operation). See HQ 967858, dated May 19, 2006. The applicable subheading for the Nintendo DS Car Adapter will be 9504.90.4000, HTSUS, which provides for “Articles for arcade, table or parlor games…: Other: Game machines, other than those operated by coins, banknotes (paper currency), discs or similar articles; parts and accessories thereof.” The rate of duty is free. The applicable subheading for Nintendo Card Cases of molded plastic will be 4202.99.0000, HTSUS, which provides for trunks, suitcases, traveling bags and similar containers, other, other, other. The duty rate will be 20 percent ad valorem. The applicable subheading for Nintendo System Wrap will be 3919.90.5060, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls…other…other. The duty rate will be 5.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division