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NY I84384

August 16, 2002

CLA-2-96:RR:NC:SP:221 I84384


TARIFF NO.: 9611.00.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of the “Bob the Builder Activity Tool Box” (Style 9015) from China.

Dear Mr. Maher:

In your letter dated July 25, 2002, on behalf of Roseart Industries, you requested a tariff classification ruling.

A sample was provided with your letter. This product consists of 50 large rubber impression stamps, 1 stamp holder, 1 stamp pad, 2 coloring sheets, 1 notebook with wipe cloth, 4 sticker sheets, 1 sticker puzzle with the corresponding sticker sheet, 1 activity book, 6 felt tipped markers and 8 crayons. These items are packed for retail sale in a plastic case or toolbox, and they will be classified together as a set. According to the cost breakdown submitted with your request, the cost of the rubber stamps far exceeds the cost of any other component of the set. As you requested, the sample is being returned.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. In this case, the essential character of the set is imparted by the 50 rubber stamps.

The applicable subheading for the Tool Box for Bob will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing or numbering stamps and the like (including devices for printing or embossing labels), designed for operating in the hand. The rate of duty will be 2.7 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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