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NY L89212




December 14, 2005

CLA-2-95:RR:NC:SP:225 L89212

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9740; 9503.60.2000

Ms. Francine Marcoux
Hampton Direct Inc.
350 Pioneer Drive, P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a Pencil Puzzle Work Table and a “Lost Their Heads” Animal Game Board from China.

Dear Ms. Marcoux:

In your letter dated November 23, 2005, you requested a tariff classification ruling.

You submitted the following samples:

Item 52940, Pencil Puzzle Work Table, is a wooden table that measures approximately 7-3/4” in height x 7” in width x 8-3/4” in length with “pencil” legs and a top that lifts up to reveal a storage compartment. Included with the table are four wooden themed puzzles “Picnic”, “Beach”, “Farmyard” and “Toys.” Although the table is packaged with the puzzles, this is not considered a set for Customs’ purposes because a “work table” used for multiple storage purposes and puzzles designed to be played with are completely different activities that can occur independently of one another. Therefore, the table and the puzzles will be classified separately in their own respective tariff headings.

Item 53030, “Lost Their Heads” Animal Board Game, is a wooden puzzle that measures approximately 1” in height x 11-3/4” in width x 15-3/4” in length and depicts the bodies of animals that have “lost their heads.” To complete the puzzle, a child will move the correct animal head along grooves in the wooden board and match the head with the proper body. The figures represented are a monkey, a bird, a squirrel, a turtle, an elephant, a lion, a zebra, a panda and a giraffe. The puzzle is designed for children three years of age and older.

The applicable subheading for the table of item 52940, Pencil Puzzle Work Table, will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other articles of wood: Other: Other: Other." The rate of duty will be 3.3 percent ad valorem.

The applicable subheading for the four puzzles (“Picnic”, “Beach”, “Farmyard” and “Toys”) of item 52940 and item 53030, “Lost Their Heads” Animal Board Game, will be 9503.60.2000, HTS, which provides for “Puzzles and 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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