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NY J89179

September 29, 2003

CLA-2-96:RR:NC:2:224 J89179


TARIFF NO.: 9612.20.2000

Ms. Maurine Cecil
American Shipping Co. Inc.
140 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of a Country Card Making Kit from China

Dear Ms. Cecil:

In your letter dated September 15, 2003, you requested a tariff classification ruling, on behalf of Delta Technical Coatings, Inc., Your client.

You are requesting the tariff classification on a product that is described as a Country Card Making Kit. The kit includes 3 rubber stamps, 1 pigment ink pad, 40 tags, 80 layering squares and gold cording. Your sample will be returned, as requested.

The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTS) 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 2 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 classified 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 GRI 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration.

The Country Card Making Kit 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 ink pads 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 ink pads.

The applicable subheading for the Country Card Making Kit will be 9612.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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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