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NY H81996




June 15, 2001

CLA-2-95:RR:NC:SP:225 H81996

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.60.2000

Mr. Jack Goldschmidt
Wauzzles, Inc.
828 White Oak Circle
Pittsburgh, PA 15228

RE: The tariff classification of a puzzle from China

Dear Mr. Goldschmidt:

In your letter dated May 25, 2001 you requested a tariff classification ruling.

A sample of the “Wauzzle” puzzle kit was submitted with your inquiry. The puzzle is made of solid wood pieces that have been cut into varying shapes. The kit includes two pieces of sand paper, glue and instructions. One may sand the pieces to define their shape, then assemble them together by either gluing or simple placement (allowing one to remake the puzzle again). A picture of the finished article is incorporated into the clear plastic container in which the pieces are packaged. Upon completion, the user has the option of coloring, painting, staining, etc., if they so desire.

The applicable subheading for the “Wauzzle” puzzle kit 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 free.

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,

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