The tariff classification of a crossword puzzle with holder and refills from China

NY 809589 May 19, 1995 CLA-2-95:S:N:N8:225 809589 CATEGORY: Classification TARIFF NO.: 9503.60.1000 Mr. Herb Sternberg Herbko 301 W. Hallandale Beach Blvd. Hallandale, Florida 33009 RE: The tariff classification of a crossword puzzle with holder and refills from China Dear Mr. Sternberg: In your letter dated April 20, 1995, received in this office on April 25, 1995, you requested a tariff classification ruling. Your inquiry involves two items for which you have submitted samples. The first item #4200, "Crossword Companion", consists of an injection molded plastic holder, four paper rolls printed with crossword puzzles and one pencil (of U.S. origin). The plastic holder contains two cylindrical reels and a storage drawer with built in pencil sharpener. The roll of crosswords is placed on one reel and extended to a receiving reel. The receiving reel may be turned by the user to advance to the next puzzle. In addition to storing the pencils and puzzle rolls, the holder provides a sturdy surface, upon which, the user may complete the puzzle. The plastic holder is designed exclusively for use with the crossword puzzle rolls. Item #42111, "Crossword Puzzle Refill", consists solely of printed crossword puzzles on paper rolls. According to your letter item #42111 represents an assortment of refill puzzle rolls which include item #'s 4202, 4203, 4204 and 4205. In the future, you expect to add additional refill assortments identi- fied as Item's #42222 (which includes #'s 4206, 4207, 4208 and 4209) and #42333 (which includes #'s 4210, 4211, 4212 and 4213). Classification is based upon the General Rules of Interpre- tation. Item #4200, "Crossword Companion", is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". This office finds the essential character of the subject article to be imparted by the crossword puzzle. The plastic holder simply facilitates use of the puzzle rolls. The applicable subheading for item #4200, "Crossword Companion" and item #42111, "Crossword Puzzle Refills", will be 9503.60.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: puzzles and parts and accessories thereof: crossword puzzle books. The rate of duty will be free. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Section 134.46, Customs Regulations (19 CFR 134.46), requires that in any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning. The purpose of this section is to prevent the possibility of misleading or deceiving the ultimate purchaser as to the actual origin of the imported goods. The subject sample, although marked "Made in China", does not fully conform to the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. The indicated marking appears in a smaller size and lighter print than the U.S. address "Hallandale, FL 33009". This office suggests either reducing the size of the U.S. address to equal or lesser dimensions of the "Made in China" marking or increasing the size of the foreign country of origin to an equal or greater dimension of the U.S address. You may wish to contact the District Director of Customs at the port of entry for further information on acceptable marking practices. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport