The tariff classification of a toy puzzle book from China.

N005451 January 22, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.60.2000 Marianella Tomasio Innovative Kids 18 Ann Street Norwalk CT 06854-2258 RE: The tariff classification of a toy puzzle book from China. Dear Ms. Tomasio: In your letter dated December 5, 2006, you requested a tariff classification ruling. The merchandise is identified as a read-along puzzle-sound book titled “Wake Up, Rooster.” It consists of a children’s storybook text together with eight puzzles and animal sounds that complement the plot of the story. The sample you provided will be returned at your request. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. For an article to be classified in a particular heading, the heading must describe the article, and not be excluded therefrom by any legal note. In the event that goods cannot be classified solely on the basis of GRI 1 the remaining GRIs may then be applied. The instant “Wake Up, Rooster” is a book in part only. It also comprises animal puzzle challenges. There is no specific heading in the tariff for a good consisting of these two activities combined together. Accordingly, this composite good may not be classified solely on the basis of GRI 1. Customs must use GRI 3 to classify the subject merchandise. Because the goods cannot be classified under GRI 3(a) or (b), GRI 3(c) offers a default classification: “under the heading which occurs last in numerical order among those which equally merit consideration.” Consequently, the applicable subheading for the “Wake Up, Rooster” puzzle sound book will be 9503.60.2000, HTSUS, which provides for “Other toys…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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division