K88856 K8 Ruling Active

The tariff classification of a Cool Foam Puppy( Art Kit from China.

Issued August 30, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.60.2000

Headings: 9503

Product description

You submitted a sample of a Cool Foam Puppy( Art Kit identified as item number 1173. The item consists of 1 foam puzzle outline with cardboard backing that depicts a puppy sitting in a field, 66 foam puzzle pieces, 4 adhesive puzzle frame strips, and two tubes of glitter glue packaged together in an illustrated cardboard sleeve. The puzzle pieces are specially cut to permit interlocking with other corresponding pieces and to match the shapes on the puzzle outline. Additionally, each puzzle piece has a peel-off adhesive backing for adhering to the puzzle outline. When completed, the puzzle will match the illustrated design on the cardboard sleeve in which it is packaged. Glitter can be applied to decorate the finished puzzle. The product is marketed to children ages 4 and up and is principally designed for amusement purposes. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the Cool Foam Puppy( Art Kit identified as item number 1173 will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Puzzles and parts and accessories thereof: Other.

Full text

NY K88856 August 30, 2004 CLA-2-95:RR:NC:SP:225 K88856 CATEGORY: Classification TARIFF NO.: 9503.60.2000 Mr. Michael Koseck E. Besler and Company 115 Martin Lane Elk Grove Village, IL 60007 RE: The tariff classification of a Cool Foam Puppy( Art Kit from China. Dear Mr. Koseck: In your letter dated August 18, 2004, on behalf of Fibre Craft Material Corp., you requested a tariff classification ruling. You submitted a sample of a Cool Foam Puppy( Art Kit identified as item number 1173. The item consists of 1 foam puzzle outline with cardboard backing that depicts a puppy sitting in a field, 66 foam puzzle pieces, 4 adhesive puzzle frame strips, and two tubes of glitter glue packaged together in an illustrated cardboard sleeve. The puzzle pieces are specially cut to permit interlocking with other corresponding pieces and to match the shapes on the puzzle outline. Additionally, each puzzle piece has a peel-off adhesive backing for adhering to the puzzle outline. When completed, the puzzle will match the illustrated design on the cardboard sleeve in which it is packaged. Glitter can be applied to decorate the finished puzzle. The product is marketed to children ages 4 and up and is principally designed for amusement purposes. Your sample is being returned as requested. The applicable subheading for the Cool Foam Puppy( Art Kit identified as item number 1173 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

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