The tariff classification of a floor puzzle from Taiwan

N053557 March 24, 2009 CLA-2-95:OT:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Rose Darrow CRI2000, L.P. 2214 San Diego Ave #223 San Diego, CA 92110 RE: The tariff classification of a floor puzzle from Taiwan Dear Ms. Darrow: In your letter dated March 3, 2009, you requested a tariff classification ruling. The product is a 100% EVA foam children’s floor puzzle. The puzzle is comprised of 60 oversized pieces that when fully assembled represents a map of the world. The product teaches geography in the format of a colorful puzzle meant for viewing on a floor’s surface. Color photographs were submitted in lieu of a sample. The applicable subheading for the foam floor puzzle 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