The tariff classification of a wooden puzzle from Vietnam

NY G83637 November 21, 2000 CLA-2-95:RR:NC:SP:225 G83637 CATEGORY: Classification TARIFF NO.: 9503.60.2000 Ms. Terry L. Salazar Pacific Rim Enterprises LLC P.O. Box 1429 Clovis, CA 93613 RE: The tariff classification of a wooden puzzle from Vietnam Dear Ms. Salazar: In your letter dated October 16, 2000, received in this office on October 27, 2000, you requested a tariff classification ruling. The submitted article is a “Wooden Puzzle Plaque” depicting the continent of Africa. Each individual puzzle piece is shaped to resemble an animal such as a monkey, elephant, alligator, etc. The puzzle is constructed within the framework of a round wooden plaque that sits upright on a display stand. According to your letter, additional puzzles will be produced of a similar fashion. The puzzles will be marketed to state and local zoos, museums, elementary schools, etc. The applicable subheading for the “Wooden Puzzle Plaque” will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: puzzles and parts and accessories thereof: other. The rate of duty will be 70 percent ad valorem, in accordance with General Note 3(b), HTS, which provides that goods from Vietnam are subject to duty rates listed in Column 2. Furthermore, the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The purpose of this section is to prevent the possibility of misleading or deceiving the ultimate purchaser as to the actual origin of the imported goods. Please ensure that your products reflect the proper country of origin marking requirements. 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 J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division