HQ 085214: Fantasy Role Play Expansion Modules

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          HQ 085214
                      November 24, 1989

CLA-2 CO:R:C:G  085214 SLR

CATEGORY: Classification

TARIFF NO.: 9504.90.9080

Mr. Tom Dalgliesh
President
Columbia Games, Inc.
Suite 581-810 West Broadway
Vancouver, BC
Canada  V5Z 4C9

RE: Fantasy Role Play Expansion Modules

Dear Mr. Dalgliesh:

     This ruling is in response to your letter of July 14, 1989,
requesting the classification of game book materials under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).  Samples were provided for our examination.

FACTS:

     The subject merchandise consists of booklets often referred
to as expansion modules.  These modules are prepackaged game
reference materials containing maps and descriptions of fictional
worlds, environmental scenerios, character generation and
development, and background informational resources for use in
fantasy role play games.  The booklets can be viewed as aids or
accessories to these fantasy games.

     In your letter, you maintain that these expansion modules
should be classified as books under heading 4901, HTSUSA.

ISSUE:

     Are the expansion modules classifiable as books under
subheading 4901.99.9800, HTSUSA, as requested, or as games under
subheading 9504.90.9080, HTSUSA?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI).
GRI 1 provides that classification is determined according to
the terms of the headings and any relevant section or chapter
notes.
                              -2-

     Heading 9504, HTSUSA, covers articles for arcade, table or
parlor games...parts and accessories thereof.  The merchandise in
issue consists of material that complements and amplifies the
fantasy game play activity.  The modules, however, are also books
as provided for in heading 4901.  Since two headings describe the
subject merchandise, GRI 3 must be consulted.

     GRI 3(a) states that "(t)he heading which provides the most
specific description of the article shall be preferred over
headings providing a more general description."  In our opinion,
heading 9504 provides the more specific description of the
merchandise in issue.  The modules enhance fantasy game play;
they were not designed for passive reading.

     Customs is advised that fantasy role play materials
published in the U.S. enter Canada duty free as books.  While the
Harmonized Tariff Schedule seeks uniformity in classification
systems, participating nations are, nonetheless, free to decide
the ultimate classification of goods entering their boundaries.
They are not bound by classification rulings of other member
nations.

     Relief will arrive over the next ten years as duties on
games are gradually eliminated pursuant to the United
States-Canada Free Trade Agreement.

HOLDING:

     The merchandise in issue is classifiable under subheading
9504.90.9080, HTSUSA, which provides for articles for arcade,
table or parlor games...parts and accessories thereof, other,
other, other, dutiable at 4.64 percent ad valorem.

     Articles classified under 9504.90.9080, HTSUSA, which have
originated in the territory of Canada, will be entitled to a
reduced tariff of 4.1 percent under the United States-Canada Free
Trade Agreement upon compliance with all applicable regulations.


                                 Sincerely,



                                 John Durant, Director
                                 Commercial Rulings Division