The tariff classification of a 3-D Knots & Crosses Game from Taiwan

N036580 September 18, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9504.90.6000 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a 3-D Knots & Crosses Game from Taiwan Dear Ms. Ramsey: In your letter dated August 20, 2008, you requested a tariff classification ruling. A sample of the 3-D Knots & Crosses Game, item number 24740, was received with your inquiry. The game is a three dimensional wood board game that is very similar to tic-tac-toe. The game board is a flat piece of wood that has 9 rounded vertical wood sticks attached to its base. In addition to the board, the game includes 14 crosses and 14 knots. The wood crosses are made of a natural finish color wood and the knots have a walnut finish. The first player to place 3 crosses (x’s) or 3 knots (o’s) in a row is the winner of the game. The players can connect the pieces vertically, horizontally and diagonally. The sample will be returned as requested. The applicable subheading for the 3-D Knots & Crosses Game will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for arcade, table or parlor games…; parts and accessories thereof: Other: Other: Chess, checkers, parchisi, backgammon, darts and other games played on boards of special design, all the foregoing games and parts thereof (including their boards);…poker chips and dice.” The rate of duty will be free. 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