CLA-2-95:S:N:N8:225 806172
Mr. Herb Sternberg
Herbko
301 W. Hallandale Beach Blvd.
Hallandale, Florida 33009
RE: The tariff classification of a crossword puzzle with
holder from China
Dear Mr. Sternberg:
In your letter dated January 17, 1995, you requested a
tariff classification ruling. A complete description of the
"Illuminated Crossword Companion" was submitted with your
inquiry. The new item is a variation of a previous product
for which this office issued a ruling, NY 802508, dated Oct-
ober 27, 1994.
Item #3999, "Illuminated Crossword Companion", consists
of an injection molded plastic holder, four paper rolls
printed with crossword puzzles and one pencil (of U.S.
origin). Within the plastic holder are two cylindrical
reels, a three inch fluorescent bulb and four "AA" size
batteries. The bulb and batteries are located in a
compartment behind a translucent plastic surface, upon
which, the user may work the puzzle. To assemble the item,
a roll of crosswords is placed on one reel and extended
across the translucent surface to a receiving reel. The
receiving reel may be turned by the user to advance to the
next puzzle. The light projected through the puzzle is
designed to assist those who are visually impaired or
facilitate sight in dark areas. According to your letter
the plastic holder is designed exclusively for use with the
crossword puzzle rolls.
Classification is based upon the General Rules of
Interpretation. Item #3999, "Illuminated Crossword
Companion", is considered a set for classification purposes.
GRI 3(b) states in part that "goods made up of different
components which cannot be classified by reference to 3(a),
shall be classified as if they consisted of the material or
component which gives them their essential character". This
office finds the essential character of the subject article
to be imparted by the crossword puzzle. The plastic holder
simply facilitates use of the puzzle rolls.
The applicable subheading for item #3999, "Illuminated
Crossword Companion", will be 9503.60.1000, Harmonized
Tariff Schedule of the United States (HTS), which provides
for other toys: puzzles and parts and accessories thereof:
crossword puzzle books. The rate of duty will be free.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is
imported. If the documents have been filed without a copy,
this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport