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M82140 M8 Ruling Active

The tariff classification of wooden puzzles from China.

Issued April 19, 2006 by U.S. Customs and Border Protection.

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M8 M82140 (April 19, 2006)

Tariff classification

HTS codes: 9503.60.2000

Headings: 9503

Product description

You submitted the following photographs: Item 52950, “Changing Animal” Puzzle Game, consists of a wooden box that measures approximately 4-7/8” in width x 5-1/4” in length x 1-3/8” that contains four wooden puzzles of a dog, a horse, a rabbit and a chicken. The puzzles are designed for a child three years of age and older, and store inside the box. Item 53020, Busy City Wooden Puzzle, consists of an eight-piece wooden puzzle that depicts a port city with a train, an ambulance, a fire truck, a taxi, a convertible car and a tugboat. The puzzle is designed for a child three years of age and older, and when completed measures approximately ¼” in height x 8-3/4” in width x 11-3/4” in length. Item 53060, Magnetic Fishing Puzzle, consists of a wooden puzzle that depicts an undersea scene with a seahorse, a walrus, a shark, a whale, an octopus, a crab, a sunfish and angel fish puzzle pieces. Each puzzle piece has a 3/8” steel disc in its center that allows the puzzle piece to be “fished for” with a fishing pole that measures approximately 8-1/4” in length. The puzzle measures approximately 3/8” in height x 8-7/8” in width x 11-7/8” and is designed for a child.

CBP rationale

The applicable subheading for item 52950, “Changing Animal” Puzzle Game, item 53020, Busy City Wooden Puzzle, and item 53060, Magnetic Fishing Puzzle, will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTUS), which provides for “Puzzles and parts and accessories thereof: Other.

Full text

NY M82140 April 19, 2006 CLA-2-95:RR:NC:SP:225 M82140 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 wooden puzzles from China. Dear Ms. Marcoux: In your letter dated April 6, 2006, you requested a tariff classification ruling. You submitted the following photographs: Item 52950, “Changing Animal” Puzzle Game, consists of a wooden box that measures approximately 4-7/8” in width x 5-1/4” in length x 1-3/8” that contains four wooden puzzles of a dog, a horse, a rabbit and a chicken. The puzzles are designed for a child three years of age and older, and store inside the box. Item 53020, Busy City Wooden Puzzle, consists of an eight-piece wooden puzzle that depicts a port city with a train, an ambulance, a fire truck, a taxi, a convertible car and a tugboat. The puzzle is designed for a child three years of age and older, and when completed measures approximately ¼” in height x 8-3/4” in width x 11-3/4” in length. Item 53060, Magnetic Fishing Puzzle, consists of a wooden puzzle that depicts an undersea scene with a seahorse, a walrus, a shark, a whale, an octopus, a crab, a sunfish and angel fish puzzle pieces. Each puzzle piece has a 3/8” steel disc in its center that allows the puzzle piece to be “fished for” with a fishing pole that measures approximately 8-1/4” in length. The puzzle measures approximately 3/8” in height x 8-7/8” in width x 11-7/8” and is designed for a child. The applicable subheading for item 52950, “Changing Animal” Puzzle Game, item 53020, Busy City Wooden Puzzle, and item 53060, Magnetic Fishing Puzzle, will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTUS), 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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