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NY H81796

July 9, 2001

CLA-2-95:RR:NC:SP:225 H81796


TARIFF NO.: 9503.60.2000; 7326.20.0050

Mr. Brett Aufdenkamp
Fritz Companies, Inc.
806 Airpark Center Dr.
Nashville, TN 37217

RE: The tariff classification of puzzles and a key chain from China

Dear Mr. Aufdenkamp:

In your letter dated June 4, 2001, received in this office on June 6, 2001, you requested a tariff classification ruling on behalf of the A.I.M. Group.

Two samples were submitted with your inquiry. The first item is called an “Evangecube” puzzle. The article is made up of eight small cubes (3.5 cm square) that are connected together to form a larger cube (7 cm square). The small cubes are printed on each side and may be manipulated in a fashion to complete several different pictures. The completed pictures depict religious scenes. The article will be imported packaged in a closed box for retail sale.

The second item is an “Evangecube” key chain. This product consists of a smaller version of the “Evangecube” puzzle described above, a plastic case, leaflet, plastic clasp and key chain on a cord. The smaller puzzle has eight cubes that measure 1.5 cm each, which connect together to form a larger cube of 3 cm. This puzzle is accompanied by an annotated leaflet and is contained within an open window plastic case. The case is viewed as being specially shaped and fitted for the “Evangecube” puzzle. There are many openings around the case, thereby, making it inadequate to serve any functional use aside from holding the puzzle. A textile cord is tied to the case and is connected to a split metal key ring, which holds a plastic clasp. The key ring may easily be untied from the case and used separately to hold and transport keys. In this instance, the key chain on a cord is classified separately from the puzzle. Your samples are being returned as requested.

As the plastic case for the smaller sized puzzle is specially shaped and fitted, it will be classified in accordance with General Rule of Interpretation 5(a). This rule provides that the case will be classified with the article with which it is normally sold therewith.

The applicable subheading for the “Evangecube” puzzles 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.

The applicable subheading for the split metal key ring will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire. The rate of duty will be 3.9 percent ad valorem.

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 212-637-7028.


Robert B. Swierupski

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