Fams I'm not sure but it was either Bandai or Banpresto made! This was a 2003 limited time for sale merchandise for the then 03 title MK:DD - There was also one for Mario Party 4 and Mario Tennis! All 2002 - 2003 titles!
Rear of box shows the other two puzzles with a bunch of wording - the Front of box exhibits lovely art with the official GC system logo - the box is pretty beat up.
The puzzle is the same graphic as the box , the famous 2 rider Double Dash Kart with Mario and Luigi! The puzzle is small , not many pieces, and sits nicely inside a red colored border.
Puzzle is still in original seal - untouched!