HQ 083440

May 1, 1989

CLA-2 CO:R:C:G: 083440 BPM

CATEGORY: Classification

TARIFF NO.: 8473.30.4000

Mr. Stephen S. Spraitzer
Law Offices of George R. Tuttle
3 Embarcadero Center, Suite 1160
San Francisco, California 94111

RE: Game cartridges

Dear Mr. Spraitzer:

By letter dated August 5, 1988, and supplemental letter
dated December 5, 1988, you requested a ruling on the appropriate
classification of Atari game cartridges for use in the 800 XL,
65XE and XE game systems under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA).

FACTS:

The game cartridges (cartridges) imported by Atari consist
of read-only memory (ROM) integrated circuits soldered to printed
circuit boards (PCBs). The PCB assemblies, some of which contain
resistors and capacitors, are enclosed in plastic housing units.
The PCB in each cartridge contains conductive pathways that serve
as electrical connectors between the cartridge and the main unit
when the cartridge is plugged into the main unit. About 50
percent of the software cartridges for the Atari 800 XL, 65 XE
and XE computers are made by Atari, the other half are made by
third party vendors.

ISSUE:

Under which of the following provisions are Atari game
cartridges for use with the Atari 800 XL, 65 XE and XE computers
appropriately classified:

(1) Subheading 8473.30.4000, HTSUSA, covering parts and
accessories of the machines of 8471 not incorporating a cathode
ray tube, or


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(2) Subheading 9504.10.0030, HTSUSA, covering video games of a
kind used with a television receiver; parts and accessories
thereof.

LAW AND ANALYSIS:

Note 5(A) to Chapter 84 defines the term "data processing
machines" for purposes of heading 8471. Your ruling request
indicates that the Atari 800 XL, 65XE and XE game systems satisfy
all the conditions of Note 5(A). Subheading 8473.30.40 HTSUSA,
covers parts and accessories of the machines of 8471 not
incorporating a cathode ray tube. The cartridges are prima facie
classifiable under this provision unless excluded from Section
XVI by virtue of Note 1(p) or Note 3 thereto, or Chapter Note 5.

The Atari game cartridges might appear to be prima facie
classifiable under heading 9504, HTSUSA, covering, inter alia,
parts and accessories of articles for arcade, table or parlor
games. Under that heading the cartridges would be classifiable
under subheading 9504.10.0030, HTSUSA, covering parts and
accessories of video games of a kind used with a television
receiver. However, as stated in the Explanatory Notes to heading
9504, heading 9504 excludes "[m]achines and apparatus fulfilling
the conditions of Note 5(A) to Chapter 84, whether or not capable
of being programmed for video games (heading 8471)."

HOLDING:

The Atari game cartridges for use with the Atari 800 XL,
65XE and XE game systems are classifiable under 8473.30.4000,
HTSUSA, as parts and accessories of the machines of 8471 not
incorporating a cathode ray tube.

Sincerely,


John Durant, Director
Commercial Rulings Division