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M82207 M8 Ruling Active

The tariff classification of wooden puzzles from China.

Issued April 13, 2006 by U.S. Customs and Border Protection.

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M8 M82207 (April 13, 2006)

Tariff classification

HTS codes: 9503.60.2000

Headings: 9503

Product description

You submitted photographs and samples of S/2 “Fun w/Food” and “Changing Outfits” identified as item number 53740, which are wooden puzzles. “Fun w/Food” is an eight-piece puzzle with pieces that depict an apple pie, French fries, eggs, a carton of milk, a loaf of bread, an ice cream cone, a pizza pie and a jar of strawberry jam. To complete the puzzle, a child, three years of age and older, will try to insert the correct puzzle piece into the matching food-shaped depression, which also has the name of the food printed next to it. “Changing Outfits” is an eleven-piece puzzle that depicts a pig-tailed girl and assorted outfits that can be mixed and matched. Each puzzle measures approximately 8-3/4” in width x 11-3/4” in length x 5/8” in thickness, with each puzzle piece having a protruding knob that measures approximately 5/8" in height to facilitate gripping by little fingers.

CBP rationale

The applicable subheading for S/2 “Fun w/Food” and “Changing Outfits” identified as item number 53740 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 M82207 April 13, 2006 CLA-2-95:RR:NC:SP:225 M82207 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 March 28, 2006, you requested a tariff classification ruling. You submitted photographs and samples of S/2 “Fun w/Food” and “Changing Outfits” identified as item number 53740, which are wooden puzzles. “Fun w/Food” is an eight-piece puzzle with pieces that depict an apple pie, French fries, eggs, a carton of milk, a loaf of bread, an ice cream cone, a pizza pie and a jar of strawberry jam. To complete the puzzle, a child, three years of age and older, will try to insert the correct puzzle piece into the matching food-shaped depression, which also has the name of the food printed next to it. “Changing Outfits” is an eleven-piece puzzle that depicts a pig-tailed girl and assorted outfits that can be mixed and matched. Each puzzle measures approximately 8-3/4” in width x 11-3/4” in length x 5/8” in thickness, with each puzzle piece having a protruding knob that measures approximately 5/8" in height to facilitate gripping by little fingers. The applicable subheading for S/2 “Fun w/Food” and “Changing Outfits” identified as item number 53740 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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