CLA-2-95:S:N:N7:225 812153
Ms. Isabelle Fountaine
A.N. Deringer, Inc.
HC 76 Box 625
Jackman, Maine 04945
RE: The tariff classification of a puzzle book from Canada
Dear Ms. Fountaine:
In your letter dated June 27, 1995, you requested a
tariff classification ruling on behalf of your client Solisco
Printing.
A sample of "Word Seek 41" was submitted with your
inquiry. The article is a printed puzzle book consisting of
320 word search puzzles and solutions. The object of word
search is to find and circle specific words that are located
within a mass of jumbled letters. The words may be positioned
to read vertically, horizontally or diagonally. In addition
to the conventional form of reading from left to right the
words may be read from right to left, top to bottom and vice
versa.
The applicable subheading for the "Word Seek 41" will be
9503.60.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other toys: puzzles and parts and
accessories thereof: other. 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