CBP Ruling N285147 — The tariff classification of self-inking stamps from China

Tariff classification

Headings: 9611

Product description

The submitted illustrations depict items that are identified as Shopkins World Vacation self-inking stamps. Each stamp is made of plastic, measures approximately 1.5” tall and is filled with non-toxic ink. The stamps cannot be refilled when the ink is depleted. The stamps are designed to be used independently by hand and are further identified as follows: Item Number 56763 – EU. This stamp is in the shape of the Eiffel Tower with a character face in the base. Item Number 56764 – Asia. This stamp is in the shape of a pagoda with a character’s face in the building’s base. Item Number 56765 – Americas. This stamp is in the shape of a rollerskate with a character’s face in the toe portion of the skate. You have suggested that these self-inking stamps are classifiable as toys under subheading 9503.00.0073. However, we do not agree that these items are correctly classified in the subheading that you have suggested. Any amusement provided by these items is incidental to the utilitarian function as stamps. Therefore, these self-inking stamps are not toys principally designed for amusement.

CBP rationale

The applicable subheading for Item Number 56763, Item Number 56764 and Item Number 56765 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.

Full text

N285147 May 3, 2017 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9611.00.0000 Ms. Leola Marie De Boer Air Tiger Express USA Inc. 18343 8th Avenue S Enumclaw, WA 98148 RE: The tariff classification of self-inking stamps from China Dear Ms. De Boer: In your letter dated April 10, 2017, on behalf of Moose Toys, PTY. Ltd., you requested a tariff classification ruling. The submitted illustrations depict items that are identified as Shopkins World Vacation self-inking stamps. Each stamp is made of plastic, measures approximately 1.5” tall and is filled with non-toxic ink. The stamps cannot be refilled when the ink is depleted. The stamps are designed to be used independently by hand and are further identified as follows: Item Number 56763 – EU. This stamp is in the shape of the Eiffel Tower with a character face in the base. Item Number 56764 – Asia. This stamp is in the shape of a pagoda with a character’s face in the building’s base. Item Number 56765 – Americas. This stamp is in the shape of a rollerskate with a character’s face in the toe portion of the skate. You have suggested that these self-inking stamps are classifiable as toys under subheading 9503.00.0073. However, we do not agree that these items are correctly classified in the subheading that you have suggested. Any amusement provided by these items is incidental to the utilitarian function as stamps. Therefore, these self-inking stamps are not toys principally designed for amusement. The applicable subheading for Item Number 56763, Item Number 56764 and Item Number 56765 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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