The tariff classification of a 100 Piece Puzzle from China

N077978 October 15, 2009 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Joann Mosqueda JA-RU Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of a 100 Piece Puzzle from China Dear Ms. Mosqueda: In your letter dated September 22, 2009 you requested a tariff classification ruling. A sample of a Spider-Man Puzzle, item number 5476, was received with your inquiry. The product is a 100 piece jigsaw puzzle that when completed depicts Spider-Man being pursued by an enemy antagonist. The puzzle is designed to amuse children ages three years and older. The applicable subheading for the Spider-Man Puzzle will be 9503.00.0080, 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…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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division