United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M85112 - NY M85159 > NY M85130

Previous Ruling Next Ruling
NY M85130




July 25, 2006

CLA-2-95:RR:NC:SP:225 M85130

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Mr. Mark Davies
LG Sourcing, Inc.
1000 Lowe’s Blvd.
Mooresville, NC 28117

RE: The tariff classification of an Alphabet Puzzle Mat from Taiwan.

Dear Mr. Davies:

In your letter dated July 14, 2006, you requested a tariff classification ruling.

You submitted a sample of an Alphabet Puzzle Mat identified as item number 130553. The item consists of 26 square play tiles of assorted colors that are made from ethylene vinyl acetate foam that measure approximately 12" x 12" each. Each play tile has an individual letter of the alphabet in its center that can be pushed out and re-inserted, and specially cut edges that permits the tiles to interlock with one another like pieces in a puzzle. The tiles can be played with individually or joined together to show the entire alphabet. The primary purpose of this toy is teaching a child the alphabet in a fun way, as indicated by the fact that all 26 letters of the alphabet will be sold together and that the target audience for the product (as indicated in the accompanying advertising insert) will be children 3 years of age and older. Children will derive amusement from this educational toy by manipulating the brightly colored letters, inserting them into their proper empty depressions in the tiles, and completing the entire alphabet. The Alphabet Puzzle Mat will be imported with a clear vinyl zippered carrying case sized to hold the tiles.

The applicable subheading for the Alphabet Puzzle Mat identified as item number 130553 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: 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,

Previous Ruling Next Ruling

See also: