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NY I87930

November 7, 2002

CLA-2-96:RR:NC:2:224 I87930


TARIFF NO.: 9611.00.0000

Ms. Lorrie Heavey
ATE Logistics, Inc.
855 South 192nd
Suite 900
SeaTac, WA 98148

RE: The tariff classification of Colorland™ Fun Stamps from China.

Dear Ms. Heavey:

In your letter dated October 24, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is described as Colorland™ Fun Stamps. The Fun Stamps are designated as item number 22506, stamp sets that are intended for use by children three and older. The item consists of the following: 60 different designs of foam stamps and 2 jumbo-sized inkpads. The stamp set is packaged in a plastic container with a plastic lid. The sample will be returned, as requested by your office.

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. This office considers the Colorland™ Fun Stamps to be a set for tariff classification purposes, with the essential character imparted by the 60 foam stamps.

The applicable subheading for the Colorland™ Fun Stamps, item 22506, 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; hand-operated composing sticks and hand printing sets incorporating such composing sticks. 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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