L87868 L8 Ruling Active

The tariff classification of a puzzle from China.

Issued October 12, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.60.2000

Headings: 9503

Product description

You submitted photographs of a Noah’s Ark Wooden Puzzle identified as item number 50160. The item consists of a 26 piece puzzle made of wood that depicts various animals and Noah’s Ark. The pieces are of assorted colors and have an individual letter of the alphabet painted in their center. (“A” is for ark, “B” is for bear, “C” is for crocodile, etc.) When the pieces are connected in alphabetical order, the completed puzzle depicts the animals marching two by two toward the Ark. The completed puzzle measures approximately 5” in width x 25-1/2” in length and can be stood upright.

CBP rationale

The applicable subheading for the Noah’s Ark Wooden Puzzle identified as item number 50160 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 L87868 October 12, 2005 CLA-2-95:RR:NC:SP:225 L87868 CATEGORY: Classification TARIFF NO.: 9503.60.2000 Ms. Francine Marcoux Hampton Direct Inc. 350 Pioneer Drive, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a puzzle from China. Dear Ms. Marcoux: In your letter dated October 5, 2005, you requested a tariff classification ruling. You submitted photographs of a Noah’s Ark Wooden Puzzle identified as item number 50160. The item consists of a 26 piece puzzle made of wood that depicts various animals and Noah’s Ark. The pieces are of assorted colors and have an individual letter of the alphabet painted in their center. (“A” is for ark, “B” is for bear, “C” is for crocodile, etc.) When the pieces are connected in alphabetical order, the completed puzzle depicts the animals marching two by two toward the Ark. The completed puzzle measures approximately 5” in width x 25-1/2” in length and can be stood upright. The applicable subheading for the Noah’s Ark Wooden Puzzle identified as item number 50160 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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