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NY J87889

August 13, 2003

CLA-2-96:RR:NC:2:224 J87889


TARIFF NO.: 9611.00.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Ave
Valley Stream, NY 11581

RE: The tariff classification of a Teenage mutant Turtles Cowabunga Fun Kit from China

Dear Mr. Maher:

In your letter dated July 31, 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 Teenage Mutant Turtles Cowabunga Fun Kit, style 6445. The kit includes the following: 1 sticker album, 4 black and white sticker sheets, 1 color sticker sheet, 6 mini posters, 1 large poster, 8 color markers, 1 stamp pad and holder, 25 large stamps and 4 tattoo sheets. 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. 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.

The Teenage Mutant Turtles Cowabunga Fun Kit, style # 6445, is considered a set for tariff classification purposes. No single component imparts the essential character to the item, so the merchandise will be classified in accordance with GRI 3 (c). The heading for stamps appears last in numerical order among the competing headings which equally merit consideration therefore the product will be classified in Chapter 96 of the HTS as date, sealing or numbering stamps and the like.

The applicable subheading for the Teenage Mutant Turtles Fun Kit, style # 6445, 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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