E89444 E8 Ruling Active

The tariff classification of activity kits and a flashlight from China

Issued November 19, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9611.00.0000, 8513.10.2000, 9608.10.0000

Headings: 9611, 8513, 9608

Product description

Item number 600208 is a stamping kit containing 1 plastic roller handle with 2 interchangeable stamper wheels, 1 ink pad, and 10 small sheets of blank paper. One stamper depicts sports accessories, and the other, a train. Item number 600207 is a drawing kit. It includes 4 small plastic stencils of numbers, letters, and punctuation marks, 10 plastic paper clips, 1 ball point pen, and 10 small sheets of blank paper. The last article is a plastic, mini flashlight on a chain (item number 600204). It is a functional, battery-operated flashlight that measures 3 inches in length.

CBP rationale

The applicable subheading for the stamping kit will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing or numbering stamps and the like, designed for operating in the hand. The applicable subheading for the drawing kit will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The applicable subheading for the flashlight will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy…lamps, flashlights.

Full text

NY E89444 November 19, 1999 CLA-2-96:RR:NC:N1:113 E89444 CATEGORY: Classification TARIFF NO.: 9611.00.0000; 9608.10.0000; 8513.10.2000 Ms. Julie Kimball Paper Magic Group 100 N. 6th Street, Suite 899C Minneapolis, MN 55403 RE: The tariff classification of activity kits and a flashlight from China Dear Ms. Kimball: In your letter dated November 1, 1999, you requested a tariff classification ruling. The samples you submitted consist of two children’s activity kits and one mini flashlight. Item number 600208 is a stamping kit containing 1 plastic roller handle with 2 interchangeable stamper wheels, 1 ink pad, and 10 small sheets of blank paper. One stamper depicts sports accessories, and the other, a train. Item number 600207 is a drawing kit. It includes 4 small plastic stencils of numbers, letters, and punctuation marks, 10 plastic paper clips, 1 ball point pen, and 10 small sheets of blank paper. The last article is a plastic, mini flashlight on a chain (item number 600204). It is a functional, battery-operated flashlight that measures 3 inches in length. The applicable subheading for the stamping kit will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing or numbering stamps and the like, designed for operating in the hand. The rate of duty will be 2.7 percent ad valorem. The applicable subheading for the drawing kit will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem. The applicable subheading for the flashlight will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy…lamps, flashlights. The rate of duty will be 12.5 percent 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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