CLA-2-95:OT:RR:NC:N4:424
Mr. Ken Ayoub
Innovative Kids
50 Washington St.
Suite 201
Norwalk, CT 06854
RE: The tariff classification of various puzzle and stacking toys toys from China
Dear Mr. Ayoub:
In your letter dated January 5, 2015, you requested a tariff classification ruling.
Four samples, along with corresponding catalog pages of the various items, were received with your request. The first two items, “ABC Magnetic Puzzle & Play Board,” UPC: 697233003665, and “Shapes • Colors • Counting Magnetic Puzzle & Play Board,” UPC: 697233003757, are part of the “Now I’m Growing!” product line. Both of these items consist of a magnetic wooden puzzle on one side, a magnetic play board on the reverse side, which also serves as a dry-erase board, and marker. The “ABC” puzzle boards come with colorful, magnetic, wooden letters of the alphabet while the “Shapes • Colors • Counting” puzzles contain colorful, wooden, magnetic numbers, shapes and animal pieces. All of the pieces from both items fit into individualized magnetic spaces.
Both items are considered composite goods. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), states that composite goods are to be classified according to the material or component that gives them their essential character. It is this office’s opinion that the essential character is imparted by the puzzle. Children will derive amusement by correctly placing the pieces into their corresponding spaces. Additional manipulative play value is derived by arranging the pieces on the flat magnetic board. Both items are principally designed for the amusement of children 3 years of age and older.
The next three items come from the product line called “Green Start.” They are all Earth-friendly stacking toys made with wood from sustainable forests. “Banana Splitz,” UPC: 697233003672, features a wooden base with three wooden pegs and seven double-sided ice-cream parlor-type toppings that can be mixed and matched to create an original banana split sundae. “Sweet Petites,” UPC: 697233003696, also contains a wooden base with three pegs on it. Also included are three double-sided wooden stackable pieces of doll faces and outfits with different designs on each side. Little girls will derive amusement by using their imagination to create many unique characters. “Beep Beep,” UPC: 697233003740, contains a stacker and three two-sided wooden pieces containing various types of vehicles ranging from a convertible to an ice-cream truck to a school bus. Children will derive amusement by mixing, matching and stacking the pieces to create the vehicles or their own silly combinations. All three items are principally designed for the amusement of children 12 months of age and older.
The last item, also from the “Green Start” collection, is a combination shape sorter, puzzle and stacker. “Busy Bus,” UPC: 697233003689, consists of a three-dimensional wooden bus with six shape-sorter holes along the side of the bus, three puzzle-shaped welled areas at the top of the bus and a wooden peg in the front for the bus driver. Included with this item are six wooden double-sided shapes (2 circles, 2 triangles and 2 squares), that have pictures of characters on one side. There is also a two-piece double-sided stackable driver and working wheels. Babies and toddlers will derive enjoyment fitting the pieces in the shape sorter holes, stacking the driver, placing the shapes in the shaped wells, and wheeling the bus from place to place. The “Busy Bus” is principally designed for the amusement of children 18 months and older.
The applicable subheading for “ABC Magnetic Puzzle & Play Board” and “Shapes • Colors • Counting Magnetic Puzzle & Play Board,” will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free.
The applicable subheading for the “Banana Splitz,” “Sweet Petites,” “Beep Beep,” and “Busy Bus” will be 9503.00.0071, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age.” 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 James Forkan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division