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NY 806172

February 9, 1995

CLA-2-95:S:N:N8:225 806172


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 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.


Jean F. Maguire
Area Director
New York Seaport

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