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NY 802508

October 27, 1994

CLA-2-95:S:N:N8:225 802508


TARIFF NO.: 9503.60.1000

Mr. Herb Sternberg
301 W. Hallandale Beach Blvd.
Hallandale, Florida 33009

RE: The tariff classification of a crossword puzzle with holder and refills from China

Dear Mr. Sternberg:

In your letter dated September 20, 1994, received in this office on September 27, 1994, you requested a tariff classifi- cation ruling.

Your inquiry involves two items for which you have submitted a complete description and advertising literature. Item #3800, "Crossword Companion", consists of an injection molded plastic holder, four paper rolls printed with crossword puzzles and one pencil (of U.S. origin). The plastic holder contains two cylindrical reels and a storage drawer with built in pencil sharpener. The roll of crosswords is placed on one reel and extended to a receiving reel. The receiving reel may be turned by the user to advance to the next puzzle. In addition to storing the pencils and puzzle rolls, the holder provides a sturdy surface, upon which, the user may complete the puzzle. According to your letter the plastic holder is designed exclusively for use with the crossword puzzle rolls. Item #38111, "Crossword Puzzle Refill", consists solely of printed crossword puzzles on paper rolls.

Classification is based upon the General Rules of Interpre- tation. Item #3800, "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 #3800, "Crossword Companion" and item #38111, "Crossword Puzzle Refill", 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.


Jean F. Maguire
Area Director
New York Seaport

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