CBP Ruling N284363 — The tariff classification of two wooden puzzles from China

Tariff classification

Headings: 9503

Product description

The puzzles come in a wooden carry box, measuring approximately 6” x 7” x 3.25”, with a slide-out wooden cover. Both puzzles consist of wooden pieces where children can create endless combinations by mixing and matching the pieces in a slot right on top of the box. The first item, “Let’s Get Dressed,” UPC 697233003900, contains 25 puzzle pieces of animals wearing different outfits from pajamas to bathing suits to raincoats. The second item, “On the Job,” UPC 697233003917, contains 24 puzzle pieces of different animals with various job-related wearing apparel from firefighter, to pilot, to chef. Children, aged 2 and older, will derive amusement by mixing, matching, and dressing up the colorful animals for all types of weather and occasions as well as create countless number of work outfits for the colorful animals that are provided.

CBP rationale

The applicable subheading for the “Let’s Get Dressed” and “On the Job” puzzles 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

N284363 March 29, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Ms. Dawne Powers Innovative Kids Division of Innovative USA, Inc. 49 Richmondville Avenue Westport, CT 06880 RE: The tariff classification of two wooden puzzles from China Dear Ms. Powers: In your letter dated March 9, 2017, you requested a tariff classification ruling. Samples and a catalog with pictures and descriptions of two “Now I’m Growing! Mix and Match Puzzles” were submitted with your inquiry. The puzzles come in a wooden carry box, measuring approximately 6” x 7” x 3.25”, with a slide-out wooden cover. Both puzzles consist of wooden pieces where children can create endless combinations by mixing and matching the pieces in a slot right on top of the box. The first item, “Let’s Get Dressed,” UPC 697233003900, contains 25 puzzle pieces of animals wearing different outfits from pajamas to bathing suits to raincoats. The second item, “On the Job,” UPC 697233003917, contains 24 puzzle pieces of different animals with various job-related wearing apparel from firefighter, to pilot, to chef. Children, aged 2 and older, will derive amusement by mixing, matching, and dressing up the colorful animals for all types of weather and occasions as well as create countless number of work outfits for the colorful animals that are provided. The applicable subheading for the “Let’s Get Dressed” and “On the Job” puzzles 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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