CLA-2-96:S:N:N1:113 878516
Mr. Richard Payn
Livingston International, Inc.
Suite 108, 17637 - 1st Ave.
Surrey, B.C., Canada V4P 2K1
RE: The tariff classification of self-inking stamps from Canada
Dear Mr. Payn:
In your letter dated August 18, 1992, you requested a tariff
classification ruling.
The merchandise is self-inking stamps. The particular stamps included
with your letter bear a cartoon decoration, such as a whale or smiling face
and/or a message, such as "Excellent" or "Wow." These stamps are designed to
be used by teachers as a motivational tool for young pupils. You have
requested that they be considered exempt from duty under HTS 9817.00.4600.
This heading covers certain sound and visual recordings, and is not
applicable to the present items. We know of no exemption for this
merchandise.
The applicable subheading for the stamps will be 9611.00.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
date, sealing or numbering stamps or the like. The rate of duty will be 5.3
percent ad valorem.
Goods classifiable under subheading 9611.00.0000, HTS, which have
originated in the territory of Canada, will be entitled to a 3.1 percent rate
of duty under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
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