The tariff classification of 3 Puzzles from China

N317174 February 8, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Mark Baxa FerniaCreek Global Supply Chain Consulting Group 2208 Missouri Blvd., Suite 102 Jefferson City, MO 65109 RE: The tariff classification of 3 Puzzles from China Dear Mr. Baxa: In your letter submitted on January 26, 2021, you requested a tariff classification ruling on behalf of your client, Spin Master Inc. Photographs and a description of three puzzles were submitted with your inquiry. The “Paw Patrol” puzzle consists of a tin box measuring 5.75 x 4.0 x 2.75 inches with a plastic handle and contains a 24-piece puzzle. The tin box is made of metal tinplate and is uniquely designed displaying favorite characters from the hit animated series, “Paw Patrol.” The puzzle is constructed of cardboard and also displays the colorful, favorite characters from the same series. The metal tin box and puzzle are packaged together for retail sale. This item is principally designed for the use by children 3 years of age and older. The “Disney Frozen II” puzzle consists of a tin box measuring 7.9 x 6.3 x 3.2 inches with a plastic handle and contains two, individually wrapped 48-piece puzzles. The tin box is made of metal tinplate and is uniquely designed, displaying favorite Frozen II characters. The 2 puzzles are constructed of cardboard with the image side printed with a lenticular process so that the puzzle images “move” when viewed from side to side. The lenticular printing process leaves the top of each puzzle piece with a grooved plastic coating. The tin box and puzzles are packaged together for retail sale. This item is intended for use by children 4 years and older. The “Marvel Avengers” puzzle consists of a tin box in the form and shape of a “Marvel Infinity” character’s fist and forearm measuring 4.7 x 7.7 x 2 inches, contains a 48- piece puzzle and 1-inch gem-like item made from plastic. The tin box is made of metal tinplate and is uniquely designed and displays the Marvel Avenger Infinity War attire. The puzzle is constructed of cardboard and is packaged together with the tin for retail sale. This item is intended for use by children 4 years or older. The applicable subheading for the 3 puzzles 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 https://hts.usitc.gov/current. None of these puzzles are subject to the 301 Trade Remedy list. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division