CLA-2-96:OT:RR:NC:N4:422
Ms. Carisa Schoemaker
Crayola LLC
1100 Church Lane
Easton, PA 18044
RE: The tariff classification of “Creativity Stampers” from China.
Dear Ms. Schoemaker:
In your letter dated November 29, 2018, you requested a tariff classification ruling.
You submitted a photograph and a detailed description of an item identified as “Creativity Stampers,” item number 0401420000, which consists of 20 stampers, 8 crayons and an ink pad, packed in a wooden case, ready for retail sale.
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 Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings.
EN VII to GRI 3(b), states that in "all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." However, the term "essential character" is not defined within the HTSUS, GRI’s or ENs. EN VIII to GRI 3(b) gives guidance, stating that "the 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 stampers are the only pieces in the kit that are not consumable and they 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 impression which will be stamped and later colored in with the crayons. Therefore, the 20 stampers impart the set's essential character.
The applicable subheading for the “Creativity Stampers,” item number 0401420000, will be 9611.00.0000, HTSUS, which provides for “Date, sealing or numbering stamps and the like…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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division