CLA-2 CO:R:R:T 088333 jlj
Mr. Frank E. Morin
Pacific Century
572 Jones Street
Ventura, California 93003
RE: Classification of a "puzzle card"
Dear Mr. Morin:
This is in reference to your letter of November 15, 1990,
which you requested a tariff classification under the Harmonized
Tariff Schedule of the Unites States Annotated (HTSUSA) for a
"puzzle card" manufactured in Hong Kong. A sample was submitted
along with your request.
FACTS:
The sample submitted is a 4-3/4 inch by 7 inch rectangular
jigsaw puzzle assembled and displayed inside a sealed envelope
made of transparent, flexible plastic. The puzzle is made of
70 irregularly shaped, interlocking pieces with a picture
printed on one side. A sheet of paper prepared like the blank
side of a picture postcard, with spaces for stamp, message and
addressee, is glued to the back of the plastic holder (i.e., the
side opposite the front of the puzzle).
ISSUE:
Are the instant postcards classified under the provision for
printed or illustrated postcards: postcards, in subheading
4909.90.2000, HTSUSA. or under the provision for other toys,
puzzles of all kinds: puzzles and parts and accessories thereof:
other, in subheading 9503.60.2000, HTSUSA?
-2-
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that classification shall be determined
according to the terms of the headings and any relevant section
or chapter notes. Heading 4909 covers printed or illustrated
postcards. Heading 9503 covers puzzles of all kinds. The only
relevant chapter note is Chapter Note 1(c) of Chapter 49, which
states:
1. This chapter does not cover:
* * *
(1) Playing cards or other goods
of Chapter 95....
In other words, if the instant merchandise constitutes goods
classified in Chapter 95, it is thereby excluded from Chapter
49.
The Explanatory Notes (EN), the official interpretation of
the Harmonized Tariff Schedule at the international level, state
in the first paragraph of the General Notes for Chapter 49:
With the few exceptions referred to below, this
Chapter covers all printed matter of which the
essential nature and use is determined by the fact
of its being printed with motifs, characters or
pictorial representations.
Jigsaw puzzles are not among the exceptions alluded to.
The EN to Heading 4909 state that the heading covers:
(1) Picture postcards, i.e., cards which have
printed indications of their use as postcards
and in which the whole or greater part of one
side is devoted to pictorial matter of any
kind....These picture postcards may be in
sheet or booklet form....
-3-
The instant puzzles are not in the form of a card, i.e., a small
flat piece of stiff paper or paperboard, usually rectangular.
Nor are they in sheet or booklet form. Instead, they are in the
form of a jigsaw puzzle.
The EN to Heading 9503 state:
This heading covers:
* * *
(C) Puzzles of all kinds.
Based on the foregoing, we are of the opinion that the
classification of the instant merchandise is not determined by
the fact that it is printed with a pictorial representation.
The essential character of the instant merchandise lies in the
fact that it is a jigsaw puzzle to be taken apart and put back
together. While it is packaged in an envelope which would permit
it to be used as a postcard, it is not a postcard as that term is
usually understood. However, it is without doubt a jigsaw
puzzle. Following this rationale, it is obvious that the instant
merchandise should be classified as a puzzle in Heading 9503 and
that it cannot be classified in Heading 4909 by virtue of Chapter
Note 1(c) of Chapter 49.
HOLDING:
The instant merchandise is classified under the provision
for other puzzles in subheading 9503.60.2000, HTSUSA, dutiable
at the rate of 6.8 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc A.D., Ny.Y. Seaport
2cc CIE
johnson library/peh
088333