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R04773 R0 Ruling Active

The tariff classification of the Shrek( Room Guard 48 PC Puzzle from China.

Issued August 31, 2006 by U.S. Customs and Border Protection.

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R0 R04773 (August 31, 2006)

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

You submitted a photograph of the Shrek( Room Guard 48 PC Puzzle identified as item number 345367, which consists of an unassembled forty-eight piece toy puzzle featuring the animated figure Shrek( and assorted friends that when put together measures approximately 36” in height x 24” in width and has a motion-activated sound module. When the assembled puzzle is attached to a child’s wall or door, its motion sensor will emit the recorded voice of Shrek( and/or his friends to alert the child that an “intruder” is approaching. For example, if the child’s brother or sister draws near, Shrek might exclaim, “Ohh! What’s that wretched stink?” The motion sensor is powered by three “AAA” batteries and allows a child via a three-button combination access code to record their own brief amusing alert message for playback. Although referred to as a “puzzle”, the item is essentially an unassembled toy motion sensor in a whimsical motif that when assembled emits comical pre-recorded or personally recorded wisecracks for the amusement of children.

CBP rationale

The applicable subheading for the Shrek( Room Guard 48 PC Puzzle identified as item number 345367 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.

Full text

NY R04773 August 31, 2006 CLA-2-95:RR:E:NC:SP:225 R04773 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Karen D. Cooper-Martin MGA Entertainment 16300 Roscoe Blvd., #150 Van Nuys, CA 91406 RE: The tariff classification of the Shrek( Room Guard 48 PC Puzzle from China. Dear Ms. Cooper-Martin: In your letter dated August 28, 2006, you requested a tariff classification ruling. You submitted a photograph of the Shrek( Room Guard 48 PC Puzzle identified as item number 345367, which consists of an unassembled forty-eight piece toy puzzle featuring the animated figure Shrek( and assorted friends that when put together measures approximately 36” in height x 24” in width and has a motion-activated sound module. When the assembled puzzle is attached to a child’s wall or door, its motion sensor will emit the recorded voice of Shrek( and/or his friends to alert the child that an “intruder” is approaching. For example, if the child’s brother or sister draws near, Shrek might exclaim, “Ohh! What’s that wretched stink?” The motion sensor is powered by three “AAA” batteries and allows a child via a three-button combination access code to record their own brief amusing alert message for playback. Although referred to as a “puzzle”, the item is essentially an unassembled toy motion sensor in a whimsical motif that when assembled emits comical pre-recorded or personally recorded wisecracks for the amusement of children. The applicable subheading for the Shrek( Room Guard 48 PC Puzzle identified as item number 345367 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other." 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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