I88303 I8 Ruling Active

The tariff classification of tangrams pattern puzzles and self-adhesive plastic letters and numbers from China.

Issued December 3, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.60.2000, 3919.90.5060

Headings: 9503, 3919

Product description

The letters (Item Number 482040) and numbers (Item Number 482050) are composed of cellular plastics. The letters and numbers are flat and self-adhesive. The tangrams pattern puzzle (482080) consists of geometric shapes and picture cards displaying designs to make with the shapes. The solution for each pattern appears on the back of the card.

CBP rationale

The applicable subheading for the self-adhesive letters and numbers will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other, other. The applicable subheading for the tangrams puzzles will be 9503.60.2000, HTS, which provides for puzzles and parts and accessories thereof.

Full text

NY I88303 December 3, 2002 CLA-2-39:RR:NC:SP:221 I88303 CATEGORY: Classification TARIFF NO.: 3919.90.5060; 9503.60.2000 Mr. Dennis Shostak The Paper Magic Group, Inc. 100 North Sixth Street, Suite 899C Minneapolis, MN 55403 RE: The tariff classification of tangrams pattern puzzles and self-adhesive plastic letters and numbers from China. Dear Mr. Shostak: In your letter dated November 6, 2002, you requested a tariff classification ruling. Samples were provided with your letter. The letters (Item Number 482040) and numbers (Item Number 482050) are composed of cellular plastics. The letters and numbers are flat and self-adhesive. The tangrams pattern puzzle (482080) consists of geometric shapes and picture cards displaying designs to make with the shapes. The solution for each pattern appears on the back of the card. The applicable subheading for the self-adhesive letters and numbers will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other, other. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the tangrams puzzles will be 9503.60.2000, HTS, which provides for puzzles and 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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