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NY J89009

October 29, 2003

CLA-2-96:RR:NC:2:224 J89009


TARIFF NO.: 9611.00.0000

Ms. Pilar Dorfman
E. Besler & Co.
P.O. Box 66361
Chicago, Illinois 60666-0361

RE: The tariff classification of a rubber stamp set from China

Dear Ms. Dorfman:

In your letter dated September 26, 2003, you requested a tariff classification ruling on behalf of LTD Commodities Inc., your client.

You are requesting the tariff classification on a rubber stamp and ink pad set that is comprised of the following: 7 ink pads and 21 stamps that are wood on top and rubber on the stamping surfaces. The stamps are geared for use around Christmas, however they will not be classified as festive articles. The stamps are not considered festive articles since the stamps themselves are not used to decorate, but are used prior to the holiday to create various decorative items, such as cards and decorative gift bags etc. that may be used on the holiday itself.

The correct classification will be in Chapter 96 of the HTS, as stamps. The stamps and ink pads together form a set with the essential character imparted to the set by the stamps. The samples will be returned, as requested.

The applicable subheading for the rubber stamp set 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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