The tariff classification of a "Roll & Go Puzzle Carrier" from China.

NY K83277 February 26, 2004 CLA-2-95:RR:NC:SP:225 K83277 CATEGORY: Classification TARIFF NO.: 9503.60.2000 Ms. Linda D. Santos Hasbro, Inc. 1027 Newport Ave. P.O. Box 1059 Pawtucket, RI 02862-1059 RE: The tariff classification of a “Roll & Go Puzzle Carrier” from China. Dear Ms. Santos: In your letter dated February 18, 2004, you requested a tariff classification ruling. You submitted a sample of a “Roll & Go Puzzle Carrier” identified as item number 49412. The item is basically a device in which one may store a partially worked jigsaw puzzle without dismantling it. The item consists of an inflatable roll with an attached mat that measures approximately 34” x 48” and is made of a flocked material consisting of 74.5% PVC and 25.5% rayon pile. It is intended that one will spread out the mat and use it as a working surface for a jigsaw puzzle (not included). Upon partial completion, the puzzle may be put away by pushing unassembled pieces towards the assembled puzzle and away from the edges of the mat (to prevent them from falling out), and then rolling the inflated end tightly toward the opposite end of the mat. Once rolled, the partially intact puzzle is secured inside the mat and the mat is then secured around the tube with elastic band ties. The mat will accommodate up to 1,000 puzzle pieces, and be imported in an illustrated cardboard box with printed instructions on its outside. Subheading 9503.60 of the Harmonized Tariff Schedule of the United States (HTS), provides for “Puzzles and parts and accessories thereof.” Note 3 to Chapter 95, HTS, states that “parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.” The definition of accessory, according to Webster's Third New International Dictionary, Unabridged (1986), is an object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else. The “Roll & Go Puzzle Carrier” meets the definition of an accessory to a puzzle, since it would be used principally with a puzzle and contributes to the effectiveness in maintaining a puzzle. Therefore, the puzzle carrier is classifiable as an accessory to the puzzle. Your sample is returned via the express service for which you purchased a shipping label. The applicable subheading for the “Roll & Go Puzzle Carrier” identified as item number 49412 will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division