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NY I88078

November 7, 2002

CLA-2-96:RR:NC:2:224 I88078


TARIFF NO.: 9612.20.0000

Mr. Daniel Shapiro
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a “Compact Cutie Stationery” from China.

Dear Mr. Shapiro:

In your letter dated October 29, 2002, you requested a tariff classification ruling, on behalf of Tara Toy Corporation, your client.

You are requesting the tariff classification on a product that is described as a Mini Barbie stationery set for young girls. The set includes component accessories consisting of mini colored Barbie pencils and paper sheets, a mini heart eraser, a mini heart-shaped stamp and a flower-shaped stamp, a mini leaf-shaped ink pad, a mini pencil sharpener and a swiveling mirror with an image of Barbie on the back. The article is packaged in a plastic flower-shaped case (resembling a compact) fitted to contain the components of the set. The case opens to reveal the specially fitted compartments in which the various set components are stored. 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 particular 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, its bulk, weight or value, etc. 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.

The “Compact Cutie Stationery” is considered a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3 (c). In this set, the heading for the inkpad appears last in numerical order among the competing headings which equally merit consideration. The entire set is classified in Chapter 96 as an inkpad.

The applicable subheading for the “Compact Cutie Stationery Set” will be 9612.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for typewriter or similar ribbonsink pads, whether or not inked, with or without boxes: ink pads. The rate of duty will be 3.5 % 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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