CLA-2-96:OT:RR:NC:N4:422
Ms. Carisa Schoemaker
Crayola LLC
1100 Church Lane
Easton, PA 18044
RE: The tariff classification of “Farm Puzzle Stampers” from China.
Dear Ms. Schoemaker:
In your letter dated November 29, 2018, you requested a tariff classification ruling.
You submitted a photograph and a detailed description of “Farm Puzzle Stampers,” item number 0401430000, which consists of eight stampers representing animals found on a farm and an ink pad fitted into a board, which you refer to as a puzzle. The board is decorated to resemble a farm and measures approximately 30cm square by 0.8cm deep, and is made of wood and medium density fiberboard (MDF). The stampers are stored in like-shaped openings in the board. The items are packed together for retail sale.
You suggest that this item be correctly classified as a toy under 9503.00.0073, however this office does not agree. The amusement value of replacing the stampers in the board after use is minimal compared to the actual use of the stampers to create artwork.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers all the components of the “Farm Puzzle Stampers” in combination, GRI 1 cannot be used as the basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may 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 article. The “Farm Puzzle Stampers” are a composite good. The board supports and stores the stampers when not in use and the ink pad also performs a secondary role by providing ink for the stampers. The stampers perform the primary role in the creation of artwork. Therefore the stampers provide this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the “Farm Puzzle Stampers,” item number 0401430000, will be 9611.00.0000, 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 the 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division