The tariff classification of a paint by number puzzle from China

N253759 June 13, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a paint by number puzzle from China Dear Ms. Aldinger: In your letter dated May 15, 2014, you requested a tariff classification ruling. A sample of two styles of the “Paint by Number 3-D Puzzle Room Decor” assortment, Rite Aid item 9033176, the “butterfly” and the “unicorn,” were received with your inquiry. The butterfly puzzle contains 30 wooden puzzle pieces, 8 small plastic paint bottles in a variety of colors, 1 paint brush, 1 glue tube, 1 wooden support plaque, and an easy-to-follow hanging kit. The unicorn puzzle contains 31 wooden puzzle pieces, 5 assorted colored paint bottles, 2 sparkle bottles, 1 transparent gel bottle, 1 paint brush, 1 glue tube, and an easy-to-follow hanging kit. Children will derive amusement while assembling the puzzle, painting it, gluing the completed picture to the plaque and finally mounting it to a wall. It is principally designed for the amusement of children ages 4 and older. The applicable subheading for the “Paint by Number 3-D Puzzle Room Decor” 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. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division