NY 870841
FEBRUARY 11 1992
CLA-2-97:S:N:N1:233 870841
Ms. R. Inez Baker, V.P.
Importoys, Inc.
P.O. Box 92455
Los Angeles, CA 90009-2455
RE: The tariff classification of stamp albums from England.
Dear Ms. Baker:
In your letter dated January 23, 1992, you requested a
tariff classification ruling.
The two sample packages submitted with your letter consist
of one package of Stanley Gibson Company, England, #2424/Animal
Wildlife and one package of #2411/Coloring Stamp Album. The No.
2424 contains: A). a small book with colored sketches of wild
animals in their natural surroundings and a description of the
animal. B). a packet of canceled stamps from different
countries depicting wild life. C). a small packet packet of
stamp hinges. The idea is that the child learns about the
animals, and begins to learn about stamps and their subject
matter, and how to collect stamps accordingly.
The No. 2411 is comprised of: A). a coloring book, with a
space on each page to place a stamp. B). five coloring fiber
pens. C). a packet of cancelled stamps from different countries
depicting subject matter that pertains to a particular page where
it is to be placed. D). a small packet of stamp hinges. The
items are in self-sealed see-thru packs which are easy to open
and reseal.
The items are ordered and shipped together in packages and
are intended to be used with each other. The goods are put up
for retail sale together and thus considered a set for
classification purposes. The items have no essential character
and are classifiable under two or more headings. When such
classification is required, classification shall be effected
according to General Rule of Interpretation No. 3.,HTSUS, which
states "When goods cannot be classified by reference to GRI 3(A)
or GRI 3(B), they shall be classified under the heading which
occurs last in numercical order among those which equally merit
consideration." In this case, the canceled stamps occurs last.
The applicable subheading for the two stamp albums will be
9704.00.0000, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for postage or revenue stamps, stamp
postmarks, first day covers, postal stationery (stamped paper)
and the like, used, or if unused not of current or new issue in
the country to which they are destined. The rate of duty will
be free.
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