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NY I87551

November 5, 2002

CLA-2-96:RR:NC:2:224 I87551


TARIFF NO.: 9611.00.0000

Ms. Julie Scoggan
Evans & Woods & Co.
612 E. Dallas Rd.
Suite 200
Grapevine, TX 76051

RE: The tariff classification of two bath-art sets from Hong Kong.

Dear Ms. Scoggan:

In your letter dated October 21, 2002, you requested a tariff classification ruling, on behalf of Hobby Lobby, your client.

You are requesting the tariff classification on two bath-art sets. The bath-art sets are designated as item numbers 11636 and 11631. The bath-art sets each contain 3 small bottles of liquid “paint” soap, three large foam stamps, 1 plastic hand-shaped palette, and either a frog shaped sponge/toy (item 11631) or a chicken shaped scrubby (item 11636). These items allow a child to paint and stamp figures with colored soap in the bathtub, thereby washing as he or she paints. These items are packaged for retail sale, and are classified as sets. The samples will be returned, as requested.

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 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 re-packing. 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. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration in determining their classification. In this case, no single component imparts the essential character, and the sets will be classified in accordance with GRI 3 (c) in heading 9611, the heading which provides for the stamps.

The applicable subheading for the two bath-art sets, item number 11636 and 11631, 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 % 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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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