The tariff classification of a "Puzzle Mat" from China

N039995 October 20, 2008 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Robert C. Thompson W.J. Byrnes & Co. of Los Angeles, Inc. 8723 Bellanca Ave Building A Los Angeles, CA 90045 RE: The tariff classification of a “Puzzle Mat” from China Dear Mr. Thompson: In your letter dated September 16, 2008, you requested a tariff classification ruling on behalf of G.A. Gertmenian & Sons. A sample of the “Puzzle Mat,” design #G11762, has been submitted with your inquiry. The product is comprised of ten foam play tiles in primary colors that measure approximately 12” x 12” each and are constructed of Ethel-Vinyl-Acetate (EVA). Each tile has an individual number in its center, ranging from 0 to 9, that can be pushed out and re-inserted and specially cut edges that permit the tiles to interlock with one another like pieces in a puzzle. The tiles can be played with individually or joined together. Children will derive amusement from this toy by manipulating the brightly colored numbers and inserting them into their proper empty depressions in the tiles. The “Puzzle Mat” will also help teach a young child numbers in a fun way. The “Puzzle Mat” will be imported and sold in a clear vinyl case with a zipper closure that is sized to hold the tiles. The applicable subheading for the “Puzzle Mat” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (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/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, the product will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the product would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.” 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