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M82077 M8 Ruling Active

The tariff classification of puzzles from China.

Issued April 4, 2006 by U.S. Customs and Border Protection.

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M8 M82077 (April 4, 2006)

Tariff classification

HTS codes: 9503.60.2000

Headings: 9503

Product description

You submitted photographs and samples of a S/5 Brain Busters (Wood) identified as SKU 29370 and S/5 Brain Busters (Cast Iron) identified as SKU 29375, which consists of ten wooden and cast iron disentanglement puzzles. The five wood puzzles are comprised of various geometric shapes mounted on five wooden rectangular bases. The geometric shapes are bound together in various ways with cotton cord and must be “disentangled” correctly. The five cast iron puzzles also are comprised of various geometric cast iron shapes bound together that are mounted on metal hangars attached to a wooden base. The cast iron puzzles can be removed from the hangars in an attempt to “disentangle” them correctly. Each puzzle will be imported with its own sheet of paper depicting the correct solution to the puzzle.

CBP rationale

The applicable subheading for S/5 Brain Busters (Wood) identified as SKU 29370 and S/5 Brain Busters (Cast Iron) identified as SKU 29375 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 M82077 April 4, 2006 CLA-2-95:RR:NC:SP:225 M82077 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 puzzles from China. Dear Ms. Marcoux: In your letter dated March 28, 2006, you requested a tariff classification ruling. You submitted photographs and samples of a S/5 Brain Busters (Wood) identified as SKU 29370 and S/5 Brain Busters (Cast Iron) identified as SKU 29375, which consists of ten wooden and cast iron disentanglement puzzles. The five wood puzzles are comprised of various geometric shapes mounted on five wooden rectangular bases. The geometric shapes are bound together in various ways with cotton cord and must be “disentangled” correctly. The five cast iron puzzles also are comprised of various geometric cast iron shapes bound together that are mounted on metal hangars attached to a wooden base. The cast iron puzzles can be removed from the hangars in an attempt to “disentangle” them correctly. Each puzzle will be imported with its own sheet of paper depicting the correct solution to the puzzle. The applicable subheading for S/5 Brain Busters (Wood) identified as SKU 29370 and S/5 Brain Busters (Cast Iron) identified as SKU 29375 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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