The tariff classification of a puzzle mat from China

N342962 October 7, 2024 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Shelena Green Blue Marble 101 A Street Ashland, OR 97520 RE:      The tariff classification of a puzzle mat from China Dear Ms. Green: In your letter submitted on September 30, 2024, you requested a tariff classification ruling. Photographs and a description of a puzzle mat were submitted with your inquiry.  The article under consideration is a puzzle mat, item # ABPLAYMAT, that is comprised of 36 foam play tiles in bright colors that measure approximately 12” x 12” each and are constructed of Ethel-Vinyl-Acetate (EVA).  Each tile has an individual number or letter printed in its center and specially cut edges that permit the tiles to interlock with one another like pieces in a puzzle.  Children will derive amusement from this toy by manipulating the brightly colored numbers and letters.  The puzzle mat will also help teach a young child the alphabet and numbers in a fun way.  The puzzle mat is principally designed for the amusement of children ages 3 years and older. The applicable subheading for the puzzle mat, item # ABPLAYMAT, 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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, please contact National Import Specialist Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division