The tariff classification of a sticker and stamper set from China

NY L88402 October 31, 2005 CLA-2-96:RR:NC:2:224 L88402 CATEGORY: Classification TARIFF NO.: 9611.00.0000 Mr. Kevin Maher CAir Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a sticker and stamper set from China Dear Mr. Maher: In your letter dated October 19, 2005, you requested a tariff classification ruling, on behalf of Roseart Industries, your client. You are requesting the tariff classification on a product that is described as a Sticker and Stamper Set; the designated item number is 4213. The product is composed of the following components: 150 small stampers, 1 uncut stamper, 1 stamp holder, 1 stamp pad, plain white paper, and 1 sticker sheet packaged in a plastic case. The sample will be returned, as requested by your office. The Sticker and Stamper Set, item number 4213, will be considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Noting GRI-3 (b), the component that gives the Sticker and Stamper Set, item #4213, its essential character would dictate the classification of the set. The stamp portion of this particular set exemplifies the essential character. Therefore, the applicable subheading for the Sticker and Stamper Set, item number 4213, 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 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