CLA-2-96:OT:RR:NC:N4 462
Alexander Kopp
CVS Pharmacy Inc.
One CVS Drive Woonsocket, RI 02895
RE: The tariff classification of a four-piece cookie stamper from China
Dear Mr. Kopp:
In your letter dated July 30, 2024, you requested a tariff classification ruling. Images and descriptive information were provided.
The item under consideration is CVS item # 414198, a four-piece cookie stamper. The item is intended to stamp a design onto cookie dough while making cookies. The item comes with a wooden stamper and 3 interchangeable stamps with different designs. The stamper is made of beech wood and the stamps are made of silicone. The dimensions of the stamper are 2.3” high, 2.4” wide, and 2.4” deep and it weighs 0.8 pounds.
The applicable subheading for CVS item # 414198 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 9611.00.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 9611.00.0000, HTSUS, listed above.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division