N004430 N0 Ruling Active

The tariff classification of children’s game and puzzle books from China.

Issued December 21, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9504.90.9080, 9503.60.2000

Headings: 9503, 9504

Product description

Two of the books subject of this inquiry, “The Great Barrier Reef” and “Clue School The Lost Lunch Mystery,” consist of a children’s reader together with a puzzle that reinforces the information in that book. The remaining two books, “The Long Ride” and “The Penguins’ Perfect Picnic,” are composed of reading text and game cards, game boards and game pieces. Each of the books fulfills the provisionary language of multiple tariff subheadings requiring that they each be classified according to their essential character.

CBP rationale

The applicable subheading for the “Clue School The Lost Lunch Mystery” and “The Great Barrier Reef” will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other toys…Puzzles and parts and accessories thereof: Other. The applicable subheading for “The Long Ride” and “The Penguins’ Perfect Picnic” will be 9504.90.9080, HTSUS, which provides for “Articles for arcade, table or parlor games…Other: Other: Other.

Full text

N004430 December 21, 2006 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.60.2000; 9504.90.9080 Marianella Tomasio Innovative Kids 18 Ann Street Norwalk CT 06854-2258 RE: The tariff classification of children’s game and puzzle books from China. Dear Ms. Tomasio: In your letter dated December 5, 2006, you requested a tariff classification ruling. Two of the books subject of this inquiry, “The Great Barrier Reef” and “Clue School The Lost Lunch Mystery,” consist of a children’s reader together with a puzzle that reinforces the information in that book. The remaining two books, “The Long Ride” and “The Penguins’ Perfect Picnic,” are composed of reading text and game cards, game boards and game pieces. Each of the books fulfills the provisionary language of multiple tariff subheadings requiring that they each be classified according to their essential character. The applicable subheading for the “Clue School The Lost Lunch Mystery” and “The Great Barrier Reef” will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other toys…Puzzles and parts and accessories thereof: Other. The rate of duty will be free. The applicable subheading for “The Long Ride” and “The Penguins’ Perfect Picnic” will be 9504.90.9080, HTSUS, which provides for “Articles for arcade, table or parlor games…Other: Other: 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →