The tariff classification of puzzle and coloring kits from China

NY D83175 October 13, 1998 CLA-2-96:RR:NC:MM:113 D83175 CATEGORY: Classification TARIFF NO.: 9608.20.0000; 9503.60.2000 Mr. Ken August Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of puzzle and coloring kits from China Dear Mr. August: In your letter dated October 2, 1998, you requested a tariff classification ruling. The merchandise consists of 4 puzzle and coloring sets with an Easter or Valentine's Day theme designed for children. "Color-Your-Own Bunny Fun Pictures" (item number 4086) contains 2 flocked pictures of Easter scenes to color and 6 markers. Each picture measures 8 by 10 inches in size. "Color-Your-Own Postcards" (item number 3120) contains 6 postcards and 6 markers. The postcards have Easter pictures to color and are suitable for mailing. "Color and Send Postcards" (item number 6038) also contains 6 mailable postcards and 6 markers, but the illustrations to be colored are related to Valentine's Day. The "Spell, Color and Match Picture Puzzles" (item number 3158) consists of a set of 3 by 5 inch picture cards and 6 markers. Each card contains a partial illustration of an animal or scene which may be completed by matching three of the cards together. The markers are used to color in the illustration. Under each picture are one or two letters which, when positioned next to the matching card, will spell out a corresponding word. The applicable subheading for the "Color-Your-Own Postcards" (item number 3120), "Color and Send Postcards" (item number 6038), and "Color-Your-Own Bunny Fun Pictures" (item number 4086) will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt-tipped and other porous-tipped pens and markers. The rate of duty will be 4.8 percent ad valorem. The applicable subheading for the "Spell, Color and Match Picture Puzzles" (item number 3158) will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: puzzles and parts and accessories thereof: other. 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division