L86480 L8 Ruling Active

The tariff classification of an "Abraca Dazzle Assortment" from China.

Issued July 25, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.60.2000

Headings: 9503

Product description

You submitted a sample of an “Abraca Dazzle Assortment” identified as assortment number 920100, which is being returned upon your request. The assortment consists of four maze puzzle books (Dora the Explorer, Hello Kitty(, My Little Pony(, and SpongeBob( Squarepants) designed to provide amusement for a child five years of age and older. Each puzzle book is comprised of 24 black and white pages of maze puzzles with written instructions on each page and an invisible ink marker. These instructions direct the child to rub the marker over certain places on the puzzle, which causes hidden multi-colored images and words to appear and helps complete the puzzle.

CBP rationale

The applicable subheading for the “Abraca Dazzle Assortment” (Dora the Explorer, Hello Kitty(, My Little Pony(, and SpongeBob( Squarepants) identified as assortment number 920100 will be 9503.60.2000, HTS, which provides for “Puzzles and parts and accessories thereof.

Full text

NY L86480 July 25, 2005 CLA-2-95:RR:NC:SP:225 L86480 CATEGORY: Classification TARIFF NO.: 9503.60.2000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an “Abraca Dazzle Assortment” from China. Dear Ms. Aldinger: In your letter dated July 14, 2005, you requested a tariff classification ruling. You submitted a sample of an “Abraca Dazzle Assortment” identified as assortment number 920100, which is being returned upon your request. The assortment consists of four maze puzzle books (Dora the Explorer, Hello Kitty(, My Little Pony(, and SpongeBob( Squarepants) designed to provide amusement for a child five years of age and older. Each puzzle book is comprised of 24 black and white pages of maze puzzles with written instructions on each page and an invisible ink marker. These instructions direct the child to rub the marker over certain places on the puzzle, which causes hidden multi-colored images and words to appear and helps complete the puzzle. The applicable subheading for the “Abraca Dazzle Assortment” (Dora the Explorer, Hello Kitty(, My Little Pony(, and SpongeBob( Squarepants) identified as assortment number 920100 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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