The tariff classification of a stamp and ink pad set from China

N031886 July 25, 2008 CLA-2-96:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9611.00.0000 Ms. Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a stamp and ink pad set from China Dear Ms. Elvi: In your letter dated June 16, 2008 you requested a tariff classification ruling. The submitted sample is the retail box for an item identified as a Holly Jolly Stamper Set, Mfg Item# 057040056, Liss Item# 9100407. The imported item will consist of thirty six stamps with wood handles and three ink pads that are already inked. You have stated that the stamps are made of rubber. The stamps will create thirty six different winter images or wordage. The item is packaged for retail sale. It can be used to create holiday decorations and to decorate holiday cards, gift tags, school projects, albums, invitations and envelopes. As you requested, the sample will be returned to you. This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation GRI 3. The stamps will create the designs that are desired by the purchaser. The ink pads are an adjunct that provides the stamps with the ability to perform their intended function. Therefore it is the opinion of this office that the stamps provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Mfg Item# 057040056, Liss Item# 9100407 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. 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