The tariff classification of a Stamp and Roll Marker from China

N007133 March 1, 2007 CLA-2-96:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9611.00.0000 Mr. Kenneth W. Long, Jr., Esq. Peachtree Playthings 601 Woodlawn Drive, N.E., Bldg 200 Marietta, Ga 30067 RE: The tariff classification of a Stamp and Roll Marker from China Dear Mr. Long: In your letter dated February 19, 2007 you requested a tariff classification ruling. The subject merchandise is described as a “Stamp and Roll Marker” and is comprised of a self-inking roller stamp on one end and a felt tipped marker on the other end. Both ends have caps to keep the ink from drying out. As shown in the submitted photograph, when in use, the roller stamp end creates a repeated pattern when rolled along the surface of the object being decorated. It can be used for creating borders on scrapbooks, greeting cards, invitations and the like. The felt tipped marker end, also shown in the submitted photograph, is similar in function, to markers common in the art material and supply market. You state that the item will be imported in a 3 pack on a blister card, suitable for hanging on display racks or packed in a decorative shelf display. This item is considered a composite good within the meaning of General Rule of Interpretation (GRI) 3. GRI 3(a) states in part, “…when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods…those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.” In the instant case, heading 9608 refers to felt tipped markers. Heading 9611 refers to stamps and Explanatory Note 96.11(2) specifically refers to roller stamps as articles that are included in that heading. Each of these headings refer to only part of this composite good, and therefore, each heading must be regarded as equally specific in relation to the good. Thus, we must turn to GRI 3(b) which states in part, “…composite goods…made up of different components…which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.” However, it is the opinion of this office that neither the felt tipped marker, nor the roller stamp imparts the essential character of the whole. Both features of the Stamp and Roll Marker have equal utility and, in fact, are usually sold separately as individual entities. Therefore, GRI 3(c) applies. This rule states “When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.” The applicable subheading for the Stamp and Roll Marker will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division