The tariff classification of development equipment for console video software and hand-held video software from Japan

NY R01708 April 14, 2005 CLA-2-95:RR:NC:2:224 R01708 CATEGORY: Classification TARIFF NO.: 9504.10.0000; 9504.90.4000 Ms. Leslie Edmunds Nintendo of America Inc. 4820 150th Ave NE Redmond, WA 98052 RE: The tariff classification of development equipment for console video software and hand-held video software from Japan Dear Ms. Edmunds: In your letter dated March 28, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on items that are described as development equipment for video game software. The equipment is used exclusively for the purpose of testing and developing video game software. The testing ensures its compatibility with Nintendo’s various video game systems. The major components of software development are as follows: the Emulator/Debugger (mimics the software’s operation on proprietary video game systems), the Gangwriter (duplicates the test software for testing purposes), the Video Capture Units (converts the video shots to display on a television for ease in viewing while testing), the Network Hub (simulates the connectivity of video game machines), and the Viewer (allows artists and engineers to check the quality of sounds and graphics). The applicable subheading for the development and testing software for the television console software equipment for Nintendo Gamecube and Nintendo DS will be 9504.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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: video games of a kind used with a television receiver and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the development and testing software for the hand-held video equipment, such as Gameboy Advanced, will be 9504.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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: game machines, other than those operated by coins, banknotes (paper currency) discs or similar articles; 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division