CBP Ruling N245329 — The tariff classification of two jigsaw puzzles from China

Tariff classification

Headings: 9503

Product description

The first item, “best friends,” item number IK-2729, is from the line of “Soft Shapes” jigsaw puzzles for early puzzle play. It contains 24 chunky pieces made from durable, soft, washable foam. The completed puzzle measures approximately 23 ¾”(L) x 19 ¾”(W) and contains a bold colorful picture of a bear and bunny holding hands. It is packaged for retail sale in a paint can style bucket made of flexible plastic sheeting with a metal handle. Another puzzle in the same series is called “fire truck.” The puzzle is principally designed for the amusement of children 3 years of age and over. The second item, “play day,” item number IK-3153, is part of a line of Earth-friendly jigsaw puzzle sets made from eco-friendly materials. It consists of four 12-piece puzzles packaged for retail sale in a wooden box with a corded handle. Each of the puzzles when completed measures approximately 8 ¾”(L) x 6 ¾”(W) and contains scenes of playful animals in different seasons of the year. Children can build the puzzles right on the slide-open box lid and then store them in each of the four separate compartments for future use. Other puzzles in this series are named “cuties” and “trucks.” The puzzle is principally designed for the amusement of children 2 years of age and older.

CBP rationale

The applicable subheading for the “best friends” puzzle will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U. The applicable subheading for the “play day” puzzle will be 9503.00.0071, 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… ‘Children’s products’ as defined in 15 U.

Full text

N245329 September 11, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 9503.00.0071 Mr. Ken Ayoub Innovative Kids 50 Washington St. Suite 201 Norwalk, CT 06854 RE: The tariff classification of two jigsaw puzzles from China Dear Mr. Ayoub: In your letter dated August 15, 2013, you requested a tariff classification ruling for two products identified as “best friends” and “play day.” A sample of each of these products was submitted with your request. The first item, “best friends,” item number IK-2729, is from the line of “Soft Shapes” jigsaw puzzles for early puzzle play. It contains 24 chunky pieces made from durable, soft, washable foam. The completed puzzle measures approximately 23 ¾”(L) x 19 ¾”(W) and contains a bold colorful picture of a bear and bunny holding hands. It is packaged for retail sale in a paint can style bucket made of flexible plastic sheeting with a metal handle. Another puzzle in the same series is called “fire truck.” The puzzle is principally designed for the amusement of children 3 years of age and over. The second item, “play day,” item number IK-3153, is part of a line of Earth-friendly jigsaw puzzle sets made from eco-friendly materials. It consists of four 12-piece puzzles packaged for retail sale in a wooden box with a corded handle. Each of the puzzles when completed measures approximately 8 ¾”(L) x 6 ¾”(W) and contains scenes of playful animals in different seasons of the year. Children can build the puzzles right on the slide-open box lid and then store them in each of the four separate compartments for future use. Other puzzles in this series are named “cuties” and “trucks.” The puzzle is principally designed for the amusement of children 2 years of age and older. The applicable subheading for the “best friends” puzzle will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free. The applicable subheading for the “play day” puzzle will be 9503.00.0071, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended 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) 733-3028. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division

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