&&This product is a set of two puzzle erasers identified as item # PP2326TX. This set consists of two puzzle erasers in two different shapes, a cube and a star. Each puzzle eraser consists of 6 mini rubber pieces, and they both measure 2.8 x 2.8 cm. This product is advertised by the importer as a “trendy gift” and an “on trend innovation”.

Phân loại mã HS

9503.00.90.91

Lý giải của CBSA

&&The set of two puzzle erasers meets the definition of a “puzzle”; that being a game or a toy, or problem designed to test ingenuity or knowledge, and is designed and marketed for the amusement of people. It meets the terms of subheading 9503.00; that being “puzzles of all kinds”. It is excluded from Chapter 39 of the Customs Tariff, as articles of Chapter 95 are excluded from classification in this chapter by virtue of Note 2 (y) to Chapter 39.

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