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NY M85210

August 02, 2006

CLA-2-95:RR:NC:SP:225 M85210


TARIFF NO.: 9503.60.2000

Ms. Marianella Tomasio
Innovative Kids
Division of Innovative USA
18 Ann Street
Norwalk, CT 06854-2258

RE: The tariff classification of “Dinosaurs” from China.

Dear Ms. Tomasio:

In your letter dated July 24, 2006, you requested a tariff classification ruling.

You submitted a sample of “Dinosaurs” identified as ISBN 1-58476-478-3, which is being returned upon your request. The item is a combination book and jigsaw puzzle designed for a child that consists of a 32-page illustrated book with an attached storage drawer that holds a 48-piece puzzle. The story in the book revolves around a child’s adventure back in time to the age of Dinosaurs. As the child reads the story, he/she will put the puzzle pieces together to find and identify three dinosaurs featured in the story among the several dinosaurs depicted in the completed puzzle.

“Dinosaurs” is considered a composite good for Customs purposes. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

Since no single component (the book or the puzzle) imparts the essential character, this composite good is classified in accordance with GRI 3(c). Therefore, since the tariff heading for puzzles (9503) appears last in numerical order among the competing headings (book and puzzle), which equally merit consideration, “Dinosaurs” will be classified under Heading 9503.    

The applicable subheading for “Dinosaurs” identified as ISBN 1-58476-478-3 will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Puzzles and parts and accessories thereof: Other." The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Wong at 646-733-3026.


Robert B. Swierupski

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