10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of plastic puzzle sorter trays from China
Issued May 21, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N252938 (May 21, 2014)
Tariff classification
HTS codes: 3924.90.5650
Headings: 3924
Product description
” It is a set of 6 sorter trays that are made of molded plastic material. The trays are two each of the colors blue, yellow and pink. The trays are designed to be used to sort and hold various jigsaw puzzle pieces (not included) while assembling a jigsaw puzzle. The trays can interlock with one another if so desired and when not in use they are stackable for ease of storage. Each tray measures approximately 7.85” in length by 7.85” in width by 0.75” in height. You inquired as to whether the “Puzzle Sort & Save” can be classified as an accessory to a puzzle. CBP has stated that for merchandise to be considered an “accessory,” the item must contribute directly to the effectiveness of the primary article (e.g., facilitate the use or handling of the particular article, widen the range of its uses, or improve its operation). It should also be suitable for use solely or principally with the primary article. These novelty plastic trays do not contribute directly to the effectiveness of the activity of assembling a jigsaw puzzle nor do they belong to a class or kind of goods solely or principally used with puzzles. They are merely novelty storage trays. Classification in heading 9503 is not appropriate.
CBP rationale
The applicable subheading for the “Puzzle Sort & Save” will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other.
Full text
N252938 May 21, 2014 CLA-2-39:OT:RR:NC:4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Edward G Ivins C.H. Robinson Freight Services Ltd. 1515 West University Drive Suite 105 Tempe, AZ 85281 RE: The tariff classification of plastic puzzle sorter trays from China Dear Mr. Ivins: In your letter dated April 25, 2014, on behalf of Masterpieces Puzzle Co Inc., you requested a tariff classification ruling The submitted sample is identified as a “Puzzle Sort & Save.” It is a set of 6 sorter trays that are made of molded plastic material. The trays are two each of the colors blue, yellow and pink. The trays are designed to be used to sort and hold various jigsaw puzzle pieces (not included) while assembling a jigsaw puzzle. The trays can interlock with one another if so desired and when not in use they are stackable for ease of storage. Each tray measures approximately 7.85” in length by 7.85” in width by 0.75” in height. You inquired as to whether the “Puzzle Sort & Save” can be classified as an accessory to a puzzle. CBP has stated that for merchandise to be considered an “accessory,” the item must contribute directly to the effectiveness of the primary article (e.g., facilitate the use or handling of the particular article, widen the range of its uses, or improve its operation). It should also be suitable for use solely or principally with the primary article. These novelty plastic trays do not contribute directly to the effectiveness of the activity of assembling a jigsaw puzzle nor do they belong to a class or kind of goods solely or principally used with puzzles. They are merely novelty storage trays. Classification in heading 9503 is not appropriate. The applicable subheading for the “Puzzle Sort & Save” will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other. The rate of duty will be 3.4 percent ad valorem. 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 Gary Kalus at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a plastic rake from China
The tariff classification of a plastic laundry bin from China
The tariff classification of a plastic shoe tree from China
The tariff classification of a cat toy from China
The tariff classification and country of origin of a plastic scrub sponge
The tariff classification of a textile and a plastic pail from China
The tariff classification of a plastic bucket from Denmark
The tariff classification of a plastic birdfeeder and a decorative ceramic plaque from China
The tariff classification of assorted articles from China.
The tariff classification of a plastic sterilizer bag from Vietnam
Follow N252938
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.