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NY 878837

October 7, 1992

CLA-2-96:S:N:N1:113 878837


TARIFF NO.: 9611.00.0000

Mr. Richard Payn
Livingston International, Inc.
Suite 108, 17637 - 1st Ave.
Surrey, B.C., Canada V4P 2K1

RE: The tariff classification of self-inking stamps from Canada

Dear Mr. Payn:

In your letter dated September 14, 1992, on behalf of Canex Products Corporation, you requested a tariff classification ruling.

The merchandise is self-inking stamps. The particular stamps included with your letter bear a cartoon decoration, such as a whale or smiling face and/or a message, such as "Excellent" or "Wow." These stamps are designed to be used by teachers as a motivational tool for young pupils. You have requested that they be considered exempt from duty under HTS 9817.00.4600. This heading covers certain sound and visual recordings, and is not applicable to the present items. We know of no exemption for this merchandise.

The applicable subheading for the stamps will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing or numbering stamps or the like. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under subheading 9611.00.0000, HTS, which have originated in the territory of Canada, will be entitled to a 3.1 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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