Stencils; NY H88793 modified

HQ 966191 July 21, 2003 CLA-2: RR:CR:GC 966191 DBS CATEGORY: Classification TARIFF NO.: 9017.20.80 Mr. Ryan McClure Creata Promotion 865 South Figueroa Street Suite 1300 Los Angeles, CA 90017 RE: Stencils; NY H88793 modified Dear Mr. McClure On March 1, 2002, this office issued to you New York (NY) H88793, classifying various products featuring McDonald’s restaurant cartoon characters under the Harmonized Tariff Schedule of the United States (HTSUS). One of the products, a plastic stencil, was classified as a toy under subheading 9503.90.00, HTSUS. We have reconsidered NY H88793 and have determined the classification of the stencil to be incorrect. Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed modification of the above identified ruling was published in the Customs Bulletin on May 21, 2003, Volume 37, Number 21. Three comments were received in response to the notice, two of which were in opposition to the proposed action. Comments have been addressed in accompanying revocation ruling HQ 966198, dated the same date of this ruling. FACTS: The relevant merchandise at issue is a Ronald McDonald™ Stencil. It consists of two red square shaped plastic stencils that measure approximately 2-3/4” on all sides and depict the face of Ronald McDonald™. In HQ 966198, the proposed version of which was published along with the proposed version of the instant ruling, Customs revokes HQ 951965, which classified a stencil set. The LAW AND ANALYSIS section of final revocation ruling HQ 966198 sets forth Customs position regarding stencils and stencils sets, namely that Customs no longer believes that an amusing design is equivalent to being “designed for the amusement of children and adults” for classification as a toy of heading 9503, HTSUS. General Explanatory Notes to Chapter 95, HTSUS. Rather, stencils and stencil sets are classified as drawing instruments under heading 9017, HTSUS, pursuant to the analysis set forth in the final revocation ruling HQ 966198. The analysis applied in HQ 966198 applies here with respect to the scope of headings 9503 and 9017, HTSUS, in relation to stencils. The LAW AND ANALYSIS section of final revocation ruling HQ 966198 is hereby incorporated by reference. A copy of that ruling is enclosed. The final modification and rulings will be published in a forthcoming issue of the Customs Bulletin. HOLDING: The Ronald McDonald™ Stencil is classified in subheading 9017.20.80, HTSUS, which provides for “Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tape, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof: Other drawing, marking-out or mathematical calculating instruments: Other.” EFFECT ON OTHER RULINGS: NY H88793, dated March 1, 2002, is hereby MODIFIED. In accordance with 19 U.S.C. 1625(c) this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, Myles B. Harmon, Director Commercial Rulings Division