The tariff classification of a Ballet Stamper Set from China.

NY J83170 April 11, 2003 CLA-2-96:RR:NC:2:224 J83170 CATEGORY: Classification TARIFF NO.: 9611.00.0000 Ms. Leigh Wang The Disney Store, Inc 101 North Brand Blvd Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a Ballet Stamper Set from China. Dear Ms. Wang: In your letter dated April 4, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Ballet Stamp Kit; no style number is designated for this product. The set is comprised partially of the following components: five plastic figures of female Disney characters standing on platforms that contain the inked stamps. The set also includes a pad of blank white paper with a printed cover depicting the Aurora and Cinderella characters. The sample will be returned, as requested by your office. 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 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. This office considers the Ballet Stamp Kit to be a set for tariff classification purposes, with the essential character imparted by the stamps. The applicable subheading for the Ballet Stamper 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 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division