The tariff classification of a "Word Seek" Puzzle Book from Canada

N044258 December 8, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Angela J. Wilson Affiliated Customs Brokers, USA Inc 1 Peace Bridge Plaza, Suite 313 Buffalo, NY 14216 RE: The tariff classification of a “Word Seek” Puzzle Book from Canada Dear Ms. Wilson: In your letter dated November 11, 2008, you requested a tariff classification ruling on behalf of Quebecor Printing. A sample of a word seek puzzle book was received with your inquiry. The product is a printed puzzle book consisting of 150 word search puzzles and solutions. The object of word search is to find and circle specific words that are located within a mass of jumbled letters. The words may be positioned to read horizontally, vertically or diagonally. In addition to reading in the conventional manner from left to right the words may be read from right to left, top to bottom and vice versa. In your ruling inquiry you state that it is your opinion that the puzzle book would be properly classified as HTSUS 4901.99.0093 as printed books containing 49 or more pages. The Explanatory Note (EN) to heading 4901 indicates that the heading covers virtually all printed reading matter, including books consisting essentially of textual matter, and literary works of all kinds. The EN states that printed matter not constituting a literary text is excluded from the heading. Mindful of the EN’s guidance, this office concludes that the puzzle books are not literary texts or works, and are therefore excluded from heading 4901. The applicable subheading for the “Word Seek” Puzzle Book 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/. 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