CLA-2-96:S:N:N3:113 812337

Ms. Marjorie S. Brenman
Samuel Shapiro & Company, Inc.
21 South 5th Street, Suite 750
Philadelphia, PA 19106

RE: The tariff classification of ink stampers from Taiwan

Dear Ms. Brenman:

In your letter dated June 26, 1995, on behalf of Unique Industries, Inc., you requested a tariff classification ruling.

The merchandise is two types of hand-operated ink stampers designed for use by children. Item number 7291 is Animal Stampers, a small plastic self-inked stamper with a removable cap. The samples you submitted depict a duck, a lamb, and an elephant. Item number 7427 is Roller Stampers, a self-inked rolling stamper in a round plastic case with a snap-on lid. One sample produces a repeating impression of flowers and the other, of hearts and butterflies.

The applicable subheading for the stampers will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing or numbering stamps or the like...designed for operating in the hand. The duty rate will be 4.8 percent ad valorem. 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