The tariff classification of a Stamp Crafting Fun kit, item # 108, from China.

NY J80439 January 29, 2003 CLA-2-96:RR:NC:2:224 J80439 CATEGORY: Classification TARIFF NO.: 9611.00.0000 Mr. Jack P. Baron Value Creations Group Ltd. 82 East Allendale Road Unit 7A Saddle River, NJ 07458 RE: The tariff classification of a Stamp Crafting Fun kit, item # 108, from China. Dear Mr. Baron: In your letter dated January 17, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Stamp Crafting Fun kit (Item # 108). The kit consists of the following: 12 sheets of craft paper, 20 EVA stamps, 5 markers, 1 silver glitter glue, 2 ink pads, 8 color pencils, and 1 white glue (all of the foregoing packaged and sold in a binder with a PVC patch). You have not requested the return of your sample. 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. 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 two 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 classifiable under GRI 3 (b) are classified as if they consisted of the material or component that 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. The Stamp Crafting Fun, item # 108, is considered a set for tariff classification purposes. The stamp component imparts the essential character to the set, so the set will be classified in accordance with GRI 3 (b). The applicable subheading for the Stamp Crafting Fun kit, item # 108, 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; 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division