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NY A85582

July 30, 1996

CLA-2-95:RR:NC:FC: 225 A85582


TARIFF NO.: 9503.60.2000; 9801.00.1098

Ms. Debra A. Tremblay
Affiliated USA Inc.
100 Walnut Street
Champlain, New York 12919

RE: The tariff classification of a puzzle from Canada

Dear Ms. Tremblay:

In your letter dated July 8, 1996 you requested a tariff classification ruling on behalf of your client Bricolo, aka/ Distributions Bricolo 2000 Inc.

The subject article, "Puzz Art", is a three dimensional wood puzzle kit which inclues: a wooden puzzle, wooden easel, 6 paint pots, paint brush and instructions. The puzzle pieces, although cut to shape, require painting as directed by a paint-by-number instruction sheet. Upon completion, the submitted sample puzzle will depict a brown bear within a picture frame. Approximate measurement for the product is 7 inches in height, 5 1/2 inches in width and 1 inch in depth. The finished item may be displayed on an easel, which is included with the kit, or may be disassembled and put together again.

The packaging consists of a plastic molded tray which secures the contents inside an open cardboard box. All components will be made in Canada with the exception of the paints which are made in the U.S. and the paint brush which is made in Taiwan. Your sample is being returned as requested.

The applicable subheading for the "Puzz Art" 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.

In addition, on the basis of the information provided, the paint of U.S. origin, exported, will not be advanced in value or improved in condition as a result of the various packaging operations abroad, is also eligible for the duty exemption available under HTSUS subheading 9801.00.1098 when returned to the U.S., provided the documentary requirements of 19 CFR 10.1 are satisfied.

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 Alice J. Wong at 212-466-5538.


Roger J. Silvestri

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