“Stamp-a-Stamp!”; Activity Set; Hand Stamps

HQ 961542 March 2, 1999 CLA2 RR:TC:GC 961542 MMC CATEGORY: Classification TARIFF NO.: 9611.00.00 Ms. Jonna Barr Value City Imports 1800 Moler Road Columbus, Ohio 43207 RE: “Stamp-a-Stamp!”; Activity Set; Hand Stamps Dear Ms. Barr: This is in response to your letter of March 13, 1998, to the Director, Customs National Commodity Specialist Division, New York, requesting a binding classification ruling for an article described as a “Stamp-a-Stamp!” under the Harmonized Tariff Schedule of the United States (HTSUS). A sample was submitted with your request. Your letter was referred to this office for reply. We regret the delay in replying. FACTS: The subject article is identified as item #43104 “Stamp-a-Stamp!” It consists of 12 crayons, a memo pad, over 264 alpha-numeric and picture stamps, 1 pair of scissors, 8 stencils, 2 clippers for the 4 stamp/handles and 2 ink pads. These supplies allow for the formation of 4 individual hand stamps. The “Stamp-a-Stamp!” will be used as a stamping and coloring activity set. ISSUE: What is the proper classification of the “Stamp-a-Stamp!” stamping and coloring activity set? LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the Harmonized System is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the EN’s provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the EN’s should always be consulted. See T.D. 8980, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The “Stamp-a-Stamp!” consists of components which are classifiable individually in various HTSUS headings. The stamps are classifiable in heading 9611, HTSUS, the stencils are classifiable in heading 9017, HTSUS, the ink pads are classifiable in heading 9612, HTSUS, the scissors and clippers are classifiable in heading 3926, HTSUS, the crayons in heading 9606, HTSUS, and the memo pad in heading 4820, HTSUS. In Headquarters Ruling Letter (HRL) 957898 dated November 1, 1996, we classified a similar set identified as the “Sesame Street Stamp Set.” We found that that article was not classifiable as a toy set pursuant to GRI 1, because it was principally used for stamping, not amusement. We believe the same analysis applies to the “Stamp-a-Stamp!”. The “Stamp-a-Stamp!” is not classifiable by reference to GRI 1. GRI 3 states, in pertinent part, that: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, 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. Therefore, to determine under which provision the article will be classified, we look to GRI 3(b), which states in pertinent part that: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, 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.  Initially, with respect to whether the “Stamp-a-Stamp!” comprises goods put up in a set, we look to EN X to GRI 3(b), which indicates that for purposes of the rule, the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings...; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards). The subject goods meet these criteria and therefore the “Stamp-a-Stamp!” is considered a “set” for tariff purposes. As a set of articles prima facie classifiable in two or more headings, the “Stamp-a-Stamp!” must be classified as it if consisted of the component which gives it its essential character. To determine the essential character of the set, we next view EN VIII to GRI 3(b), which provides the following guidance: [t]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. The stamps themselves predominate over the article's other components due not only to their greater numbers, but also to the fact that they create the outline of the figurine which will be stamped. Therefore, the stamps impart the set's essential character. This finding is consistent with HRL 957898 discussed above. Heading 9611, HTSUS, provides for date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand. EN 96.11, states in pertinent part, that: This heading covers date, sealing and similar stamps and composing sticks, provided they are of a type designed to be used independently in the hand. These articles include: ...(2) Stamps of all kinds, with or without the printing band or selfinking device; for example, date stamps, multiformula stamps, docketing and ticketing stamps, numbering stamps (selfchanging or not), roller stamps, pocket stamps (usually consisting of a stamp and inkpad in a protective case).... Based upon our finding in HRL 957898, and the ENs, we find that ”Stamp-a-Stamp!” is correctly classified in heading 9611, HTSUS. This heading has no subheadings. HOLDING: The article identified as "”Stamp-a-Stamp!” is properly classified under heading 9611, HTSUS. Sincerely, John Durant, Director Tariff Classification Appeals Division