L84054 L8 Ruling Active

The tariff classification of puzzle valentines from China.

Issued April 28, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.60.2000

Headings: 9503

Product description

You submitted a sample of a Teenage Mutant Ninja Turtles Puzzle Valentines identified as item number 4131120. This puzzle valentine is representative of these other puzzle valentines: item number 4131370, Harry Potter and the Goblet of Fire, item number 4131520, Hello Kitty, and item number 4131490, The Batman. The item consists of 16 square puzzles that measure approximately 5” on all sides and 16 small non-mailable envelopes that are packaged together in a clear plastic holder with illustrated cardboard inserts. Each puzzle depicts a pictorial representation of the action figure(s) in various poses on one side of the puzzle. The puzzle will be taken apart and the pieces will be placed in an envelope for hand delivery to a friend who will put the puzzle together. These puzzles are intended for children 3 years of age and older to hand carry to other children at school, parties, etc.

CBP rationale

The applicable subheading for the puzzle valentines (item number 4131120, Teenage Mutant Ninja Turtles, item number 4131370, Harry Potter and the Goblet of Fire, item number 4131520, Hello Kitty, and item number 4131490, The Batman, 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 L84054 April 28, 2005 CLA-2-95:RR:NC:SP:225 L84054 CATEGORY: Classification TARIFF NO.: 9503.60.2000 Ms. Janet Freese The Paper Magic Group, Inc. P.O. Box 977 Scranton, PA 18501 RE: The tariff classification of puzzle valentines from China. Dear Ms. Freese: In your letter dated April 7, 2005, you requested a tariff classification ruling. You submitted a sample of a Teenage Mutant Ninja Turtles Puzzle Valentines identified as item number 4131120. This puzzle valentine is representative of these other puzzle valentines: item number 4131370, Harry Potter and the Goblet of Fire, item number 4131520, Hello Kitty, and item number 4131490, The Batman. The item consists of 16 square puzzles that measure approximately 5” on all sides and 16 small non-mailable envelopes that are packaged together in a clear plastic holder with illustrated cardboard inserts. Each puzzle depicts a pictorial representation of the action figure(s) in various poses on one side of the puzzle. The puzzle will be taken apart and the pieces will be placed in an envelope for hand delivery to a friend who will put the puzzle together. These puzzles are intended for children 3 years of age and older to hand carry to other children at school, parties, etc. The applicable subheading for the puzzle valentines (item number 4131120, Teenage Mutant Ninja Turtles, item number 4131370, Harry Potter and the Goblet of Fire, item number 4131520, Hello Kitty, and item number 4131490, The Batman, 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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