893834 89 Ruling Active

The tariff classification of stamp and sticker sets from China and Taiwan

Issued January 28, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9612.20.0000

Headings: 9612

Product description

The merchandise consists of three activity sets for children. The Stamp 'n' Sticker Crazy Set, item no. 29306, contains 35 rubber stamps, 1 three-colored ink pad, 6 colored pencils and 100 stickers. The Stamp Like Mad Set, item no. 29307, contains 123 rubber stamps, 2 three-colored ink pads and 6 colored pencils. The Dinostamania Set, item no. 29308, contains 33 rubber stamps, 1 three-colored ink pad, 6 colored pencils and 132 stickers. The items are packaged together for retail sale. For classification purposes, each activity set will be treated as an entirety.

CBP rationale

The applicable subheading for the three stamp and sticker sets will be 9612.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ink pads.

Full text

NY 893834 January 28, 1994 CLA-2-96:S:N:N3:113 893834 CATEGORY: Classification TARIFF NO.: 9612.20.0000 Ms. Vilma Duarte ClearFreight P.O. Box 92963 Los Angeles, CA 90009 RE: The tariff classification of stamp and sticker sets from China and Taiwan Dear Ms. Duarte: In your letter dated January 6, 1994, on behalf of S.M.U. Products, Inc., you requested a tariff classification ruling. The merchandise consists of three activity sets for children. The Stamp 'n' Sticker Crazy Set, item no. 29306, contains 35 rubber stamps, 1 three-colored ink pad, 6 colored pencils and 100 stickers. The Stamp Like Mad Set, item no. 29307, contains 123 rubber stamps, 2 three-colored ink pads and 6 colored pencils. The Dinostamania Set, item no. 29308, contains 33 rubber stamps, 1 three-colored ink pad, 6 colored pencils and 132 stickers. The items are packaged together for retail sale. For classification purposes, each activity set will be treated as an entirety. The applicable subheading for the three stamp and sticker sets will be 9612.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ink pads. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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