L88439 L8 Ruling Active

The tariff classification of toy puzzles from China.

Issued November 4, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.60.2000

Headings: 9503

Product description

You submitted photographs of three wooden puzzles. Item number, 52600, Mosaic Wooden Puzzle, is a puzzle made of wood that features 32 pieces in the shapes of squares, diamonds and triangles of various colors that, when joined together, form a colorful mosaic. When completed, the puzzle measures approximately 8-3/4” on all sides, and is intended for a child three years of age and older. Item number 52780, S/2 Circus & Dinosaur Wooden Puzzles, are two wooden puzzles that depict circus acts and dinosaurs, respectively. The circus puzzle contains nine pieces and the dinosaur puzzle contains eight pieces. When completed, the puzzles will measure approximately 8-3/4” in width x 11-3/4” in length, and are intended for a child three years of age and older. Item number 52790, S/2 Seascape & Tugboat Wooden Puzzles, are two wooden puzzles that depict dolphins playing in the sea while seagulls fly above and a tugboat on the water with a two person crew and jumping fish and flying seagulls, respectively. Each puzzle contains 20 pieces and, when completed, measures approximately 8-3/4” in width x 11-3/4” in length. The puzzles are intended for a child three years of age and older.

CBP rationale

The applicable subheading for item number, 52600, Mosaic Wooden Puzzle, item number 52780, S/2 Circus & Dinosaur Wooden Puzzles, and item number 52790, S/2 Seascape & Tugboat Wooden Puzzles, 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 L88439 November 4, 2005 CLA-2-95:RR:NC:SP:225 L88439 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 toy puzzles from China. Dear Ms. Marcoux: In your letter dated October 24, 2005, you requested a tariff classification ruling. You submitted photographs of three wooden puzzles. Item number, 52600, Mosaic Wooden Puzzle, is a puzzle made of wood that features 32 pieces in the shapes of squares, diamonds and triangles of various colors that, when joined together, form a colorful mosaic. When completed, the puzzle measures approximately 8-3/4” on all sides, and is intended for a child three years of age and older. Item number 52780, S/2 Circus & Dinosaur Wooden Puzzles, are two wooden puzzles that depict circus acts and dinosaurs, respectively. The circus puzzle contains nine pieces and the dinosaur puzzle contains eight pieces. When completed, the puzzles will measure approximately 8-3/4” in width x 11-3/4” in length, and are intended for a child three years of age and older. Item number 52790, S/2 Seascape & Tugboat Wooden Puzzles, are two wooden puzzles that depict dolphins playing in the sea while seagulls fly above and a tugboat on the water with a two person crew and jumping fish and flying seagulls, respectively. Each puzzle contains 20 pieces and, when completed, measures approximately 8-3/4” in width x 11-3/4” in length. The puzzles are intended for a child three years of age and older. The applicable subheading for item number, 52600, Mosaic Wooden Puzzle, item number 52780, S/2 Circus & Dinosaur Wooden Puzzles, and item number 52790, S/2 Seascape & Tugboat Wooden Puzzles, 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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