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NY J81330

March 5, 2003

CLA-2-96:RR:NC:2:224 J81330


TARIFF NO.: 9611.00.0000

Ms. Patty Kittel
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of a stamp craft kit in a 3 ring binder, item # 108, from China.

Dear Ms. Kittel:

In your letter dated February 12, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a 3 ring binder with stamping crafts inside (Item # 108). The 3 ring binder is fabric covered with clear vinyl pockets on the inside. The pockets each have a flap closing with a hook and loop closure to secure them. When the binder is closed, a nylon strap goes across the right side of the binder to hold it closed. Inside there is an 8-1/2 inch x 12-inch clear vinyl pouch with 3 holes to hold it in the binder. The pouch is secured by means of a plastic zip lock. The kit consists of the following: 12 sheets of craft paper, 20 foam stamps, 5 markers, 1 silver glitter glue pen, 2 ink pads, 8 color pencils, and 1 white glue. Your 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 that 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.

The stamp craft kit in a 3 ring binder, item # 108, is considered a set for tariff classification purposes. The stamp component imparts the essential character to the set, so the set will be classified in accordance with GRI 3 (b).

The applicable subheading for the stamp craft kit in a 3 ring binder, item # 108, will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing or numbering stamps and the likedesigned 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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