CLA-2-96:OT:RR:NC:N4:422
Ms. Terry Bush
EXCITE USA
2611 Westgrove Drive
Suite 109
Carrollton, TX 75006-3322
RE: The tariff classification of an emoji wood stamp kit from China
Dear Ms. Bush:
In your letter dated June 19, 2017, you requested a tariff classification ruling.
The submitted sample is identified as an Emoji Wood Stamp Kit, Item RA9040377. This item is comprised of 17 wood stamps, 2 dual color stamp pads (one half red and half yellow, the other half pink and half purple) 4 porous tipped marker pens, 3 tubes of glitter glue, 6 emoji cards, 1 emoji door hanger and 2 blank bookmarks, all packaged together in a retail box. Of the 17 wood stamps, fifteen measure 1” by 1”, one measures 1” by 2” and one measures 1.75” by 1.75”. Each marker measures approximately 5¼” in length. The markers are one each of the following colors; red, blue, purple and brown.
This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings.
EN VII to GRI 3(b), states that in "all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." However, the term "essential character" is not defined within the HTSUS, GRI’s or ENs. EN VIII to GRI 3(b) gives guidance, stating that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods."
The only articles in this set that are not consumable are the 17 stamps. Also, there is a greater quantity of stamps in this set then there is a quantity of any other article in the set. Therefore, it is the opinion of this office that the 17 stamps provide this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item RA9040377 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 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 Gary Kalus at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division