N034599 N0 Ruling Active

The tariff classification of a Rubik’s Gift Set from China

Issued August 18, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The merchandise that is the subject of this ruling request is identified as a Rubik’s Gift Set. The product is comprised of a full size Rubik’s Cube puzzle, a junior version of the Rubik’s Cube puzzle and an instructional DVD on solving the puzzle cube.

CBP rationale

The applicable subheading for the Rubik’s Gift Set will be 9503.00.0080, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.

Full text

N034599 August 18, 2008 CLA-2-95:OT:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Sharon A. Fish Winning Moves Games 100 Conifer Hill Drive Suite #102 Danvers, MA 01923 RE: The tariff classification of a Rubik’s Gift Set from China Dear Ms. Fish: In your letter dated July 30, 2008, you requested a tariff classification ruling. The merchandise that is the subject of this ruling request is identified as a Rubik’s Gift Set. The product is comprised of a full size Rubik’s Cube puzzle, a junior version of the Rubik’s Cube puzzle and an instructional DVD on solving the puzzle cube. You suggested classification for the product as a game in 9504.90.6000, Harmonized Tariff Schedule of the United States (HTSUS). The Rubik’s Cube is considered a puzzle and puzzles are specifically provided for in 9503.00.0080, HTSUS, the tariff provision for toys. The applicable subheading for the Rubik’s Gift Set will be 9503.00.0080, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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