The tariff classification of paper stencils intended for use in making jack-o’-lanterns, from China.
Issued April 6, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.8600
Headings: 4823
Product description
It is a retail package containing five 8½” x 11” sheets of white paper, each of which has been die-cut with removable “punch-out” sections (printed black to make them easily distinguishable from the surrounding white areas). Removal of the sections creates a silhouette constituting a “face” suitable for a jack-o’-lantern. The user is instructed to select a sheet, remove the black cutouts, and then use tape or pins to attach the remaining “stencil” to a pumpkin. A carving tool or knife (not included) can then be used to cut out sections of the pumpkin to conform to the openings in the stencil. This can be done either directly, through the stencil while it is attached, or, alternatively, after tracing the stencil’s outlines onto the pumpkin’s surface with a marker (not included).
CBP rationale
The applicable subheading for the style C1012 “Spooky Stencils” will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard.
Full text
NY L83357 April 6, 2005 CLA-2-48:RR:NC:SP:234 L83357 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of paper stencils intended for use in making jack-o’-lanterns, from China. Dear Mr. Williams: In your letter dated February 20, 2005, you requested a tariff classification ruling. A sample identified as “Spooky Stencils” (style C1012) was submitted for our examination and is being returned to you as requested. It is a retail package containing five 8½” x 11” sheets of white paper, each of which has been die-cut with removable “punch-out” sections (printed black to make them easily distinguishable from the surrounding white areas). Removal of the sections creates a silhouette constituting a “face” suitable for a jack-o’-lantern. The user is instructed to select a sheet, remove the black cutouts, and then use tape or pins to attach the remaining “stencil” to a pumpkin. A carving tool or knife (not included) can then be used to cut out sections of the pumpkin to conform to the openings in the stencil. This can be done either directly, through the stencil while it is attached, or, alternatively, after tracing the stencil’s outlines onto the pumpkin’s surface with a marker (not included). The applicable subheading for the style C1012 “Spooky Stencils” will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be Free. 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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