N147316 N1 Ruling Active

The tariff classification of soft foam mini puzzles from China

Issued March 2, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0081

Headings: 9503

Product description

The puzzle pack is called “Planes, Trains & Trucks”, item # 978-160169-1187 and includes 8 miniature puzzles that measure approximately 6” long x 6” wide. It is part of the product line of Soft Shapes My First Puzzle Series. The puzzle pieces are constructed of foam and are meant to float in water during bath time. Style “Nursery Rhymes”, for which a photograph was submitted, is similarly constructed. The puzzles are designed for the amusement of children 2 years of age and older. The sample will be returned as requested.

CBP rationale

The applicable subheading for the “Planes, Trains & Trucks” and “Nursery Rhymes” puzzle assortments will be 9503.00.0081, 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: Labeled for use by persons under 3 years of age.

Full text

N147316 March 2, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0081 Mr. Ken Ayoub Innovative Kids 18 Ann Street Norwalk, CT 06854-2258 RE: The tariff classification of soft foam mini puzzles from China Dear Mr. Ayoub: In your letter dated February 2, 2011, you requested a tariff classification ruling. A sample of a soft foam puzzle assortment was submitted with your inquiry. The puzzle pack is called “Planes, Trains & Trucks”, item # 978-160169-1187 and includes 8 miniature puzzles that measure approximately 6” long x 6” wide. It is part of the product line of Soft Shapes My First Puzzle Series. The puzzle pieces are constructed of foam and are meant to float in water during bath time. Style “Nursery Rhymes”, for which a photograph was submitted, is similarly constructed. The puzzles are designed for the amusement of children 2 years of age and older. The sample will be returned as requested. The applicable subheading for the “Planes, Trains & Trucks” and “Nursery Rhymes” puzzle assortments will be 9503.00.0081, 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: Labeled for use by persons under 3 years of age.” 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

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