CLA-2-96:S:N:N3:113 894645

Ms. Maureen Shoule
J.W. Hampton, Jr. and Co., Inc.
15 Park Row
New York, NY 10038

RE: The tariff classification of a stamp and color set from China

Dear Ms. Shoule:

In your letter dated January 7, 1994, received in this office February 10, 1994, on behalf of F.W. Woolworth, you requested a tariff classification ruling.

The merchandise is the Mighty Morphin Power Rangers Stamp and Color Set, item no. 328. It consists of 10 rubber stamps depicting action figures, an ink pad, a pad of paper, and four crayons. The items are packaged together for retail sale.

The applicable subheading for the stamp and color set will be 9612.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ink pads. The rate of duty will be 7 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