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M80727 M8 Ruling Active

The tariff classification of a wooden puzzle from China.

Issued March 16, 2006 by U.S. Customs and Border Protection.

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M8 M80727 (March 16, 2006)

Tariff classification

HTS codes: 9503.60.2000

Headings: 9503

Product description

You submitted a photograph of a “Learning Animal Faces” Wooden Puzzle identified as item number 52990, which is a rectangular shaped wooden puzzle that when completed depicts the faces of a dog, monkey, wolf, cat, lion, goat, frog, cow and tiger, respectively. The completed puzzle measures approximately 8-5/8” on all sides and is designed to provide amusement for a child three years of age and older.

CBP rationale

The applicable subheading for the “Learning Animal Faces” Wooden Puzzle identified as item number 52990 will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Puzzles and parts and accessories thereof: Other.

Full text

NY M80727 March 16, 2006 CLA-2-95:RR:NC:SP:225 M80727 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 wooden puzzle from China. Dear Ms. Marcoux: In your letter dated March 2, 2006, you requested a tariff classification ruling. You submitted a photograph of a “Learning Animal Faces” Wooden Puzzle identified as item number 52990, which is a rectangular shaped wooden puzzle that when completed depicts the faces of a dog, monkey, wolf, cat, lion, goat, frog, cow and tiger, respectively. The completed puzzle measures approximately 8-5/8” on all sides and is designed to provide amusement for a child three years of age and older. The applicable subheading for the “Learning Animal Faces” Wooden Puzzle identified as item number 52990 will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Puzzles and parts and accessories thereof: Other.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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