Wooden jigsaw puzzle for children, 48 pieces, printed animal scenes with storage tray
Country of origin for this scenario: China.
Recommended HTS code
9503.00.00.73
3 to 12 years of age
HIGH confidence. Heading 9503 explicitly enumerates 'puzzles of all kinds' under GRI 1. Chapter 44 Note 1(u) excludes toys of Chapter 95, eliminating 4420. CBP ruling N253759 classifies a wooden puzzle set (30–31 pieces, ages 4+, animal/fantasy scenes, from China) directly under 9503.00.0073 — the exact 10-digit statistical suffix applicable here. Multiple additional rulings (M82140, L89646, L88439, L89483) consistently classify wooden children's puzzles with animal scenes under the Chapter 95 puzzle provision. No open GRI 3 or essential-character question exists.
Classification analysis generated on July 19, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
How the classification was reached
GRI Reasoning
GRI 1 — Heading Determination
The product is a 48-piece wooden jigsaw puzzle for children with printed animal scenes and a storage tray. Heading 9503 expressly covers "puzzles of all kinds" as a named article. Classification is resolved at GRI 1 without need to proceed to GRI 2 or 3.
Elimination of Alternatives
- 4420.90.8000 (wooden articles): Chapter 44, Note 1(u) explicitly excludes toys of Chapter 95. A children's wooden puzzle is a toy/puzzle of Chapter 95, so Chapter 44 does not apply.
- 4823.90.8600 (paper/paperboard articles): The puzzle is constructed of wood, not paper or paperboard. Chapter 48 is inapplicable on material grounds, and Chapter 95 would in any event take precedence for puzzle articles.
- 9503.00.00.90 (Other, not children's products or not 3–12): This catch-all applies only if the article does not qualify as a "children's product" under 15 U.S.C. § 2052 or is not labeled/determined for a specific age group. The product is marketed for children; the 48-piece count and animal-scene printing are consistent with ages 3–12. Ruling N253759 confirms 9503.00.0073 for a comparable wooden puzzle for ages 4+.
Statistical Suffix Selection
The 10-digit breakdown under 9503.00.00 for "Children's products" other than inflatable balls/balloons:
- 9503.00.00.71 — under 3 years of age
- 9503.00.00.73 — 3 to 12 years of age ← applicable
- 9503.00.00.90 — Other (not a children's product or age indeterminate)
The puzzle is designed for children (consistent with 3–12 age range). Ruling N253759 expressly classifies a wooden puzzle for ages 4+ under 9503.00.0073.
Duty Rate
The general (MFN) rate for 9503.00.00 is Free.
Section 301 / Chapter 99 Overlay (China Origin)
Heading 9503.00.00 does not carry a footnote referencing 9903.88.03 or other Section 301 overlay rows in the supplied evidence. However, the broker/importer must independently verify whether 9503.00.00 appears on any Section 301 list (U.S. notes 20(b), 20(d), 20(f), 20(g), 20(s)) as these lists are subject to ongoing revision. No overlay rate can be confirmed from the supplied evidence, but this flag should be verified before entry.
Annual Duty Exposure Estimate (MFN only)
- 9,000 units × $3.30 = $29,700 dutiable value
- MFN rate: Free → $0 MFN duty
- If a Section 301 surcharge applies (e.g., +25%): ~$7,425 additional per year
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: Paint by Number 3-D wooden puzzle (30–31 pieces, ages 4+, animal/fantasy scenes) from China
Why it’s analogous: Directly on-point: wooden children's puzzle with printed scenes from China classified under 9503.00.0073 at Free duty — same heading, same statistical suffix, same origin as the subject merchandise
What it classified: Multiple wooden puzzles with animal scenes for children 3+ from China (8-piece city scene, animal-theme changing puzzle, magnetic fishing puzzle)
Why it’s analogous: CBP consistently classified wooden children's puzzles with animal scenes from China under the Chapter 95 puzzle provision; confirms Chapter 44 is not appropriate
What it classified: 'Wheel of Animals' wooden puzzle with animal depictions for children 3+ from China
Why it’s analogous: Wooden puzzle featuring animal scenes for children classified under the Chapter 95 puzzle subheading — directly analogous to the subject product's animal-scene design
What it classified: Three wooden puzzles (32-piece mosaic, 8–9 piece circus/dinosaur, 20-piece seascape) for children 3+ from China
Why it’s analogous: Confirms multi-piece wooden children's puzzles from China are classified under Chapter 95 regardless of piece count or scene type
What it classified: 10-piece wooden train puzzle for children 3+ from China
Why it’s analogous: Further precedent for wooden children's puzzles from China classified under Chapter 95 puzzle provision
What the duty looks like
Duty math shown for illustrative declared values — $3.30 per unit at 9,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- Free
- Annual declared value at the illustrative numbers
- $29,700
- Base duty per year (illustrative)
- $0
- With chapter-99 overlays below (illustrative)
- $0
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 4420.90.80.00 | Other | 3.2% | Wooden articles (other) — 3.2% general rate. Eliminated by Chapter 44 Note 1(u), which expressly excludes toys of Chapter 95. Not applicable. |
| 9503.00.00.90 | Tricycles, scooters, pedal cars and similar wheeled toys; dollsʼ carriages; dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof | Free | 9503 catch-all 'Other' (not children's products / age not determinable) — Free. Would apply only if the article cannot be determined to be a children's product or the age range is not 3–12. Inapplicable here given child-oriented design and analogy to N253759. |
| 4823.90.86.80 | Other | Free | Other paper/paperboard articles — Free general rate. Eliminated on material grounds (product is wood, not paper/paperboard) and by Chapter 95 priority for puzzle articles. |
Importing this — or something like it?
Get this dossier for your own product: the same analysis on your exact description, origin, and declared values — recommended code, cited rulings, duty math, and the question to hand your broker when it matters.
Classify your product →