The tariff classification of puzzles and memory sets from China

N354209 October 20, 2025 CLA-2-49:OT:RR:NC:5:130 CATEGORY: Classification TARIFF NO.: 4911.91.2040; 4911.91.4040; 9503.00.0090; 4911.99.6000; 4911.99.8000; 9903.01.24; 9903.01.22; 9903.01.25; 9903.01.31; 9903.88.15 Ms. Nicole Mallory-Sweeney INLT, an Amazon Company Amazon Tower 1, 101 Platform Way N. Nashville, TN 37203 RE: The tariff classification of puzzles and memory sets from China Dear Ms. Mallory-Sweeney: In your letter, dated September 25, 2025, you requested a binding tariff classification ruling on behalf of your client, Adducate. The ruling request addressed five items directed at mental function. Product information and photos were submitted for our review. Item 1 is the Quokka Countryside Aqua Painting. It includes 10 printed sheets that when “painted” with water an image appears. The sheets are paper coated with a plastic, water-reveal surface. The set also includes a refillable water brush pen. When the sheet is dry, the image disappears and can be “painted” again. You have not indicated the method of printing. Item 2 is the Quokka Jigsaw Puzzles. These are several designs of paperboard jigsaw puzzles with 13 to 100 large pieces. The puzzles measure approximately 9” x 13”. Item 3 is kits consisting of a Quokka Jigsaw Puzzle and Memory Flash Cards. The kit is a jigsaw puzzle with 9 memory flash cards printed with related images and 7 facts related to the picture. There is also a conversation card printed with 25 prompts to inspire memories and conversation. You have not indicated the method of printing. Item 4 is the Quokka Memory Game for Seniors. The memory game consists of 202 printed paperboard cards that match two parts of figures of speech. The game does not have rules of play, a winner, or a loser. You have not indicated the method of printing. Item 5 is an Autism Magnetic Visual Schedule Board for Kids. This is a tri-fold, printed, magnetized, paperboard schedule featuring days of the week and 145 printed, colored magnets to affix to the schedule allowing kids to visualize activities and communicate. You have not indicated the method of printing. In your submission, you suggest classification under 9817.00.96, Harmonized Tariff Schedule of the United States (HTSUS), which applies to articles and parts of articles specifically designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. We disagree. Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term blind or other physically or mentally handicapped persons as including “any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for oneself, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working.” The primary issue is whether the articles are specially signed or adapted for the use or benefit of the handicapped within the meaning of Nairobi Protocol. Although the legislative history of the Nairobi Protocol discusses the concerns of Congress that the design, modification, or adaptation of an article must be so significant as to clearly render the article for use by handicapped individuals, no specific definition of these terms was established by Congress. Since it is difficult to establish a clear definition of what is specially designed or adapted, various factors must be utilized on a case-by-case basis to determine whether a given article is specially designed or adapted within the meaning of this statute. In Treasury Directive 92-77, dated August 3, 1992 (Volume 26 Customs Bulletin Issue 35, dated August 26, 1992), U.S. Customs and Border Protection (CBP) set forth its position regarding certain issues arising under the Nairobi Protocol. The first issue concerned the interpretation of the term specially designed or adapted. CBP pointed out that a primary factor to be considered in determining whether an article was specially designed and adapted was whether the article was easily distinguishable, by properties of the design and the corresponding use specific to this unique design, from articles useful to non-handicapped individuals. Therefore, if an article is solely dedicated for use by the handicapped it is CBP’s position that this would be conclusive evidence that the article is specially designed or adapted for the handicapped for purposes of the Nairobi Protocol. In Headquarters Ruling Letter 556449, dated May 5, 1992, CBP set forth five factors it would consider in determining whether an article is specially designed or adapted for the use or benefit of handicapped persons. These factors include: (1) the physical properties of the article itself (i.e., whether the article is easily distinguishable by properties of the design, form, and the corresponding use specific to this unique design, from articles useful to non-handicapped persons); (2) whether any characteristics are present that create a substantial probability of use by the chronically handicapped so that the article is easily distinguishable from articles useful to the general public and any use thereof by the general public is so improbable that it would be fugitive; (3) whether articles are imported by manufacturers or distributors recognized or proven to be involved in this class or kind of articles for the handicapped; (4) whether the articles are sold in specialty stores which serve handicapped individuals; and, (5) whether the condition of the articles at the time of importation indicates that these articles are for the handicapped. We note that there are no physical properties of any of the items that make them easily distinguishable as being for people with disabilities. Large puzzle pieces aren’t specific to individuals that are handicapped. Old age by itself is not a handicap. The Magnetic Visual Schedule for Kids is a magnetic schedule much like any other. There are no characteristics that create a substantial probability of use by the chronically handicapped. The products may be used by old and young alike, and there is no indication that the items are specifically used for those with disabilities. Aside from the word “Autism” on the outside of the Magnetic Visual Schedule Board for Kids, there isn’t anything about the product functionally that couldn’t be used by other children. We assume the products will be sold on Amazon.com, so the items will be available to the general public. Finally we note that the Aqua Painting and the Jigsaw Puzzles aren’t even labeled for seniors or those with disabilities, and the Memory Game for Seniors could be used by any seniors, with or without disabilities. And again, aside from the word “Autism” on the outside of the Magnetic Visual Schedule Board for Kids, there is nothing else about the product in its condition as imported that dedicates it for use by the handicapped. The applicable subheading for the Quokka Countryside Aqua Painting, if lithographically printed, will be 4911.91.2040, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other. The general rate of duty will be free. The applicable subheading for the Quokka Countryside Aqua Painting, if printed other than lithographically, will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other. The general rate of duty will be free. The applicable subheading for the Quokka Jigsaw Puzzles will be 9503.00.0090, 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 general rate of duty will be free. The applicable subheading for the Quokka Memory Game for Seniors, if printed lithographically, will be 4911.99.6000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. The general rate of duty will be free. The applicable subheading for the Quokka Memory Game for Seniors, if printed other than lithographically, will be 4911.99.8000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The general rate of duty will be free. The applicable subheading for the Autism Magnetic Visual Schedule Board for Kids, if printed lithographically, will be 4911.99.6000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. The general rate of duty will be free. The applicable subheading for the Autism Magnetic Visual Schedule Board for Kids, if printed other than lithographically, will be 4911.99.8000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The general rate of duty will be free. The Quokka Jigsaw Puzzles and Memory Flash Cards are made up of two items classifiable under different headings. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3 (b) that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The jigsaw puzzle and memory flash cards are classifiable in multiple headings and put up for retail sale. However, they do not consist of articles that work together to carry out a specific activity. Therefore, the puzzle and cards are not “goods put up in sets for retail sale” and will be classifiable separately. The applicable subheading for the jigsaw puzzle portion of the Quokka Jigsaw Puzzles and Memory Flash Cards will be 9503.00.0090, 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 general rate of duty will be free. The applicable subheading for the flash cards portion of the Quokka Jigsaw Puzzles and Memory Flash Cards, if printed lithographically, will be 4911.91.2040 HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other. The general rate of duty will be free. The applicable subheading for the flash cards portion of the Quokka Jigsaw Puzzles and Memory Flash Cards, if printed other than lithographically, will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other. The general rate of duty will be free. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 subheading, 9903.01.24, in addition to subheading 9503.00.0090, HTSUS, listed above. Merchandise classifiable under subheadings 4911.91.2040, 4911.91.4040, 4911.99.6000, and 4911.99.8000, HTSUS, constitutes “any information or informational materials” encompassed by 50 U.S.C. § 1702(b)(3). Accordingly, such merchandise is exempt from additional duties under Executive Order 14195 pursuant to subheading 9903.01.22, HTSUS. At the time of entry, you must report the applicable Chapter 99 subheading, 9903.01.22, in addition to subheadings 4911.91.2040, 4911.91.4040, 4911.99.6000, and 4911.99.8000, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products from China, Hong Kong, and Macau will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 subheading applicable to your product classification, 9903.01.25, in addition to subheading 9503.00.0090, HTSUS, listed above. As noted, goods classifiable in subheadings 4911.91.2040, 4911.91.4040, 4911.99.6000, and 4911.99.8000, HTSUS, are informational materials, and exempt from additional duties under 9903.01.31, HTSUS. At the time of entry, you must report the applicable Chapter 99 subheading, 9903.01.31, HTSUS, in addition to subheadings 4911.91.2040, 4911.91.4040, 4911.99.6000, and 4911.99.8000, HTSUS. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4911.91.4040, 4911.99.6000, and 4911.99.8000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheadings 4911.91.4040, 4911.99.6000, and 4911.99.8000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 the World Wide Web at https://hts.usitc.gov. 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 CFR 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, (for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division