CLA-2-39:OT:RR:NC:N4:422
Ms. Iliana Myska
My Sweet Petunia, Inc.
310 Ridgeview Dr.
Sherrard, Il 61281
RE: The tariff classification of a plastic flat stamping base from China
Dear Ms. Myska:
In your letter dated July 30, 2015, you requested a tariff classification ruling.
The submitted sample is identified as a Misti stamp tool. This item is a crafting tool that is designed to be used to stamp patterns on homemade greeting cards. It consists of a rectangular shaped base made of acrylic plastic material with an equally sized lid, also made of acrylic plastic material, which is attached to the base by three hinges. The item measures approximately 10” by 7¾”. There are attached plastic rulers on each of the three sides other than the hinged side. The rulers on the two opposing short sides have measurements up to 6½” and the ruler on the long side that is opposite the hinged side has measurements up to 8½”.
Included with the importation is 10 sheets of grid paper to facilitate the layout and alignment of the cards to be stamped and two neodymium magnets to further facilitate the positioning of the cards. There is a thin sheet of metal incorporated into the back of the base to attract the magnets and the metal sheet is covered on the back with a sheet of ethylene vinyl acetate (EVA) foam plastic material. An additional 3mm EVA foam insert is included as an option when raising the cardstock to be stamped is necessary. Stamps and cardstock are not included with the importation.
When in use, the lid is lifted and cardstock is positioned on the base. A rubber cling stamp is placed on the cardstock. The lid is then closed so that the stamp clings to the inside surface of the lid and then the lid is opened with the stamp clinging to the inside surface of the lid. The stamp is then inked and the lid is closed again, applying pressure so that the stamp that is attached to the inside surface of the lid leaves an inked impression on the cardstock.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The paper, metal and magnets perform subordinate roles to facilitate the positioning of the cardstock. The plastic base and plastic lid perform the stamping action which is the primary role of the item. Therefore it is the opinion of this office that the plastic base and lid provide this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the Misti stamp tool will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other. The rate of duty will be 3.4 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division