The tariff classification of activity kits from China and Taiwan

NY 814091 September 8, 1995 CLA-2-96:S:N:N3:113 814091 CATEGORY: Classification TARIFF NO.: 9611.00.0000; 4820.10.2020 Mr. Tom Paciaffi Coronet Brokers Corporation John F. Kennedy International Airport Cargo Building 80 P.O. Box 300764 Jamaica, NY 11430-0764 RE: The tariff classification of activity kits from China and Taiwan Dear Mr. Paciaffi: In your letter dated August 25, 1995, on behalf of Pyramid Handbags, Inc, you requested a tariff classification ruling. The merchandise consists of two activity sets designed for children and decorated with an Aladdin theme. The Aladdin Card and Stamp Set (item number 5864) contains 4 self-inking stamps and 6 postcards suitable for mailing. The country of origin is China. For tariff classification purposes, in the opinion of this office, the Aladdin Card and Stamp Set is a set, with the essential character imparted by the stamps. The Aladdin Gift Set (item number 5845) consists of 1 spiral-bound memo pad, 1 address book, 1 plastic ruler, 1 eraser, and 1 pencil. The country of origin is Taiwan. In our opinion, this product is a set, with its essential character imparted by the memo pad. The applicable subheading for the Aladdin Card and Stamp 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 ... designed for operating in the hand. The duty rate will be 4.8 percent ad valorem. The applicable subheading for the Aladdin Gift Set will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for memorandum pads, letter pads and similar articles of paper. The duty rate will be 3.6 percent ad valorem.  This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport