The tariff classification of a Scrapbook Inking Kit from China

NY M86127 September 12, 2006 CLA-2-96:RR:NC:2:224 M86127 CATEGORY: Classification TARIFF NO.: 9611.00.0000 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd. 1359 Broadway – 21st Floor New York, NY 10018 RE: The tariff classification of a Scrapbook Inking Kit from China Dear Ms. Whitley: In your letter dated August 22, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is identified as item TNT002. Item TNT002 is a Scrapbook Inking Kit that is comprised of in part: 26 foam stamps, 10 pieces of paper cardstock, 3 ink pads, 1 squirt bottle, 1 mixing cup, 2 fabric squares, 1 tube of glaze, and 1 instruction booklet. Item TNT002 is sold, and marketed, as a set, and it will also 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 imparts the essential character to the product will determine the classification of the set. The stamp portion of the Scrapbook Inking Kit, item TNT002, imparts the essential character to the set. Therefore, the applicable subheading for the Scrapbook Inking Kit, item TNT002, will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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