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NY 870841


FEBRUARY 11 1992
CLA-2-97:S:N:N1:233 870841

CATEGORY: CLASSIFICATION

TARIFF NO.: 9704.00.0000

Ms. R. Inez Baker, V.P.
Importoys, Inc.
P.O. Box 92455
Los Angeles, CA 90009-2455

RE: The tariff classification of stamp albums from England.

Dear Ms. Baker:

In your letter dated January 23, 1992, you requested a tariff classification ruling.

The two sample packages submitted with your letter consist of one package of Stanley Gibson Company, England, #2424/Animal Wildlife and one package of #2411/Coloring Stamp Album. The No. 2424 contains: A). a small book with colored sketches of wild animals in their natural surroundings and a description of the animal. B). a packet of canceled stamps from different countries depicting wild life. C). a small packet packet of stamp hinges. The idea is that the child learns about the animals, and begins to learn about stamps and their subject matter, and how to collect stamps accordingly.

The No. 2411 is comprised of: A). a coloring book, with a space on each page to place a stamp. B). five coloring fiber pens. C). a packet of cancelled stamps from different countries depicting subject matter that pertains to a particular page where it is to be placed. D). a small packet of stamp hinges. The items are in self-sealed see-thru packs which are easy to open and reseal.

The items are ordered and shipped together in packages and are intended to be used with each other. The goods are put up for retail sale together and thus considered a set for classification purposes. The items have no essential character and are classifiable under two or more headings. When such classification is required, classification shall be effected according to General Rule of Interpretation No. 3.,HTSUS, which states "When goods cannot be classified by reference to GRI 3(A) or GRI 3(B), they shall be classified under the heading which occurs last in numercical order among those which equally merit consideration." In this case, the canceled stamps occurs last.

The applicable subheading for the two stamp albums will be 9704.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for postage or revenue stamps, stamp postmarks, first day covers, postal stationery (stamped paper) and the like, used, or if unused not of current or new issue in the country to which they are destined. The rate of duty will be free.

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

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