The tariff classification of two jigsaw puzzles from China

N250079 February 25, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Ken Ayoub Innovative Kids 50 Washington St. Suite 201 Norwalk, CT 06854 RE: The tariff classification of two jigsaw puzzles from China Dear Mr. Ayoub: In your letter dated January 30, 2014, you requested a tariff classification ruling for two jigsaw puzzles identified as “crazy car race,” item number IK-3412, and “ballet studio,” item number IK-3405. A sample of the “crazy car race” puzzle was submitted with your request. Both of the items requested contain 100 puzzle pieces and are from the “green start” line of products that are made entirely from recycled materials. When the puzzles, which are packaged in tower-like boxes, are completed they measure 23”(W) x 16”(H). The puzzles are principally designed for the amusement of children 6 years of age and over. The applicable subheading for the “crazy car race” and “ballet studio” 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 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) 733-3028. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division