The tariff classification of a stencil kit from China.
Issued March 23, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.6600
Headings: 4823
Product description
It is a retail blister pack containing 60 stencils (3” x 3"), 30 mini stencils (1½” x 1½”), and one pencil with a removable eraser/topper. The stencils and mini stencils are squares of coated paperboard incorporating die-cut, punch-out shapes representing alphabet letters, numerals, punctuation marks and other assorted symbols and shapes. The purchaser is instructed to use the stencils with the accompanying pencil to trace symbols onto poster board as desired. Paints or markers (not included) can then be employed to fill in the tracings on the poster. For tariff classification purposes, the above-described kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the paperboard stencils. Accordingly,
CBP rationale
the applicable subheading for the complete # 343116 “stencil kit” will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) articles of coated paper or paperboard.
Full text
NY M81131 March 23, 2006 CLA-2-48:RR:NC:SP:234 M81131 CATEGORY: Classification TARIFF NO.: 4823.90.6600 Ms. Susan E. Albatal CVS / Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a stencil kit from China. Dear Ms. Albatal: In your undated letter received here on March 10, 2006, you requested a tariff classification ruling. A sample identified as a “stencil kit” (item # 343116), intended for use in poster making, was submitted for our examination. It is a retail blister pack containing 60 stencils (3” x 3"), 30 mini stencils (1½” x 1½”), and one pencil with a removable eraser/topper. The stencils and mini stencils are squares of coated paperboard incorporating die-cut, punch-out shapes representing alphabet letters, numerals, punctuation marks and other assorted symbols and shapes. The purchaser is instructed to use the stencils with the accompanying pencil to trace symbols onto poster board as desired. Paints or markers (not included) can then be employed to fill in the tracings on the poster. For tariff classification purposes, the above-described kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the paperboard stencils. Accordingly, the applicable subheading for the complete # 343116 “stencil kit” will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) articles of coated paper or paperboard. The rate of duty will be Free. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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
More rulings on the same tariff codes
The tariff classification of ornament boxes from China
The tariff classification of heart shaped trinket boxes from China
The tariff classification of trinket boxes
The tariff classification of a child’s scrapbook kit with a camera from China
The tariff classification of a "Doll Trunk and Accessories" from China.
The tariff classification of Item # 14020-US, Tech Photo Cube/Cup from China
The tariff classification of a child’s coloring set composed of flocked paper stickers accompanied by marking pens, from China.
The tariff classification of a Star Wars figures and accessories from China.
The tariff classification of a Bratz Kidz Club Activity Kit from China
The tariff classification of a children’s activity kit from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →