CLA-2 CO:R:C:G 083051 JMH
District Director, Los Angeles
U.S Customs Service
300 N. Los Angeles Street
Los Angeles, California 90012
RE: IA 45/88, shape sorter puzzle
Dear Sir:
This request for internal advice was initiated by a letter
dated June 3, 1988, from the Customs brokerage of Castelazo &
Associates. Our decision follows.
FACTS:
The article in question is identified as the "Egg 'N Shape
Sorter." It consists of a plastic case shaped to resemble an egg
carton. The carton contains six white plastic objects which are
shaped like eggs. Each of the "eggs" separate into two pieces.
The interior of the eggs are brightly colored. One half of each
egg has a geometric shape -- a triangle, square, star or circle
-- protruding from its middle. The other half of each egg has a
cavity for one of the geometric shapes. The object is to match
the different shapes into the correct cavity to form six complete
eggs, either by matching the shapes or the coordinating colors.
The packaging of the "Egg 'N Shape Sorter" carries the
description "Half Dozen Eggs Puzzle With Carrying Container" and
recommends use by children ages 1 1/2 years old and older.
The importer contends that the "Egg 'N Shape Sorter" is a
puzzle and as a puzzle should be classified in Item 735.20,
Tariff Schedules of the United States (TSUS).
You maintain that the article is classified in item 737.96,
TSUS, as other toys for which there is no specific provision.
ISSUE:
Whether the "Egg 'N Shape Sorter" is a puzzle within the
meaning of the TSUS.
-2-
LAW AND ANALYSIS:
The Customs Service has defined a "puzzle" to be a
contrivance designed to amuse by presenting difficulties to be
solved by ingenuity or patient effort. The instant toy consists
of a number of forms of different shapes and colors. To create
complete forms a child must recognize that certain shapes and
colors are similar. The child must use ingenuity and effort to
learn that the similar pieces may be joined to form the completed
egg objects.
It is the opinion of this office that the "Egg 'N Shape
Sorter" is a puzzle within the meaning of the TSUS. The correct
classification is under Item 735.20, TSUS, as "Puzzles.."
HOLDING:
The "Egg 'N Shape Sorter" is a puzzle. The appropriate TSUS
classification is under Item 735.20, TSUS, as "Puzzles.."
Sincerely,
John Durant, Director
Commercial Rulings Division