CLA-2-96:OT:RR:NC:N4:422
Mr. Joseph J. Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of stampers from China.
Dear Mr. Kenny:
In your letter dated April 3, 2019, you requested a tariff classification ruling, on behalf of your client, CVS Pharmacy, Inc.
You submitted a sample of an item identified as CVS item # 383692, stamper. The stamper is sold separately as part of an assortment of 32 different styles, each with a figural handle, representing a popular video game character. The plastic stamper is approximately 3” tall and stands on a 1.25” diameter circular base. The underside of the base features a twist off cap and contains the stamper design. The stampers are not sold with an ink pad, but come pre-inked with a minimal amount of ink.
You have suggested that this item would be correctly classified as a toy in 9503, however this office does not agree. The item is not principally designed for amusement but rather as a stamper with a decorative handle. Any amusement the handle may provide is incidental to the utilitarian function of the stamper. The packaging provided for this item clearly states that the item is sold as a stamper. The essential character of this item is provided by the stamper bottom, General Rule of Interpretation 3(b) noted.
The applicable subheading for CVS item # 383692, stamper, will be 9611.00.0000, Harmonized Tariff Schedule of the United States (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