CBP Ruling K83183 — The tariff classification of 4 Memories 6 Pack Scrapbook Stencils from China

Tariff classification

Headings: 9017

Product description

You submitted samples of 4 “Memories” 6 Pack Scrapbook Stencils, items 50043-4-5-6. They are marked for ages 3 and up. The attached sheet indicates the approximate cost will be about $.30 per packaged 6 pack. It describes the material as paper, but, since each stencil is about .02 inch thick, it would usually be described as paperboard. The material has pop-up perforations of several unrelated figures on one sheet, e.g., a fish, a star, a heart, etc. The smallest separate areas are typically teardrop shaped with a length of under .3 inch. The size of the elements and thickness and rigidity of the stencil are appropriate for drawing with a pencil an outline of each subarea that forms the figure. The sheet indicates a classification of 4820.50.0000, but Harmonized System Explanatory Note A-6 to Heading 9017 indicates that DRAWING, MARKING-OUT OR MATHEMATICAL CALCULATING INSTRUMENTS (FOR EXAMPLE, DRAFTING MACHINES, PANTOGRAPHS, PROTRACTORS, DRAWING SETS, SLIDE RULES, DISC CALCULATORS includes stencils of a kind clearly identifiable as being specialized as drawing instruments. (Bold type in original.)

CBP rationale

The applicable subheading for packs of stencils will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” drawing or marking-out instruments.

Full text

NY K83183 March 1, 2004 CLA-2-90:RR:NC:N1:105 K83183 CATEGORY: Classification TARIFF NO.: 9017.20.8080 Mr Joseph R. Hoffacker Barthco 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of 4 Memories 6 Pack Scrapbook Stencils from China Dear Mr. Hoffacker: In your letter dated February 9, 2004, for Big Lots Stores, Inc., you requested a tariff classification ruling. You submitted samples of 4 “Memories” 6 Pack Scrapbook Stencils, items 50043-4-5-6. They are marked for ages 3 and up. The attached sheet indicates the approximate cost will be about $.30 per packaged 6 pack. It describes the material as paper, but, since each stencil is about .02 inch thick, it would usually be described as paperboard. The material has pop-up perforations of several unrelated figures on one sheet, e.g., a fish, a star, a heart, etc. The smallest separate areas are typically teardrop shaped with a length of under .3 inch. The size of the elements and thickness and rigidity of the stencil are appropriate for drawing with a pencil an outline of each subarea that forms the figure. The sheet indicates a classification of 4820.50.0000, but Harmonized System Explanatory Note A-6 to Heading 9017 indicates that DRAWING, MARKING-OUT OR MATHEMATICAL CALCULATING INSTRUMENTS (FOR EXAMPLE, DRAFTING MACHINES, PANTOGRAPHS, PROTRACTORS, DRAWING SETS, SLIDE RULES, DISC CALCULATORS includes stencils of a kind clearly identifiable as being specialized as drawing instruments. (Bold type in original.) The applicable subheading for packs of stencils will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” drawing or marking-out instruments. The rate of duty will be 4.6 percent ad valorem. The sample is being returned to you in a separate mailing. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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