United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J82273 - NY J82322 > NY J82286

Previous Ruling Next Ruling
NY J82286

March 17, 2003

CLA-2-96:RR:NC:2:224 J82286


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 a Crayon Craft Stampers & Stickers Kit from China.

Dear Mr. Maher:

In your letter dated March 10, 2003, you requested a tariff classification ruling, on behalf of Roseart Industries, your client.

You are requesting the tariff classification on an item that is described as a Crayon Craft Stampers & Stickers Kit, style # 4087. The kit is packaged in a plastic container shaped like a wide crayon with the contents as follows: 150 mini stamps, 2 stamp holders, 1 stamp pad, 3 sticker sheets and 6 colored markers. 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.

The Crayon Craft Stampers & Stickers Kit, style # 4087, is considered a set for tariff classification purposes, with the essential character imparted by the stamp component of the kit. Therefore, in accordance with GRI 3 (b) the set will be classified in Chapter 96 as stamps.

The applicable subheading for the Crayon Craft Stampers & Stickers Kit, style 4087, 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

Previous Ruling Next Ruling

See also: