CBP Ruling N005190 — The tariff classification of an Acrylic Ruler from China

Tariff classification

Headings: 9017

GRI rules applied: GRI 3

Product description

You state: “The subject merchandise is a Fiskars Acrylic Ruler. It is made from molded acrylic and printed with a marking grid with one-inch squares, 1/8-inch ticks, and long diagonal lines at 30 and 45 degree angles. The ‘ruler’ is used in sewing and quilting to guide the user in cutting cloth with a rotary cutter. The rotary cutting tool is aligned along the edge of the acrylic and run down the appropriate length to cut the cloth.” You also state: “We believe that most of the rulers are properly classified in 9017.20.8080 as their use is primarily for marking and cutting and not for measuring. However, Fiskars imports several long and thin versions of this ruler which more closely resemble a standard ruler.” From the unlabelled images you supplied, we see that one of the Fiskars Acryrlic Rulers is a relatively long rectangle with 17 units marked along the long side and 2 along the shorter side while another is wider with 12 units along the shorter side. Each of the units has eighths of it also marked on each edge. We do not agree that there is an unspecified ratio of length to width under which 9017.80 does not apply. Per Harmonized System Explanatory Note D to 9017, traditional “school rulers, etc.” are one example of the items included, not a definition of it. Also, since your item is not used in drawing or scribing a line that will be later followed in cutting the material, it is not described as a Drawing or Marking-out instrument in HS ENs A and B to 9017. It is not unusual for measuring instruments, including school rulers, to be used also as a straight edge to guide in cutting with an Exacto type knife, etc. Per NISA J. Wilson’s telephone call to you, you confirmed that no cutting implement is included as a part of or with these items. To the extent that the Fiskars Acrylic Rulers are a composite good which performs functions described by different Headings and Subheadings, 9017.80 is, at minimum, the last which equally merits consideration in supplying its

CBP rationale

The applicable subheading for the Fiskars Acrylic Rulers, whether relatively thin or wide, will be 9017.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” instruments for measuring length for use in the hand.

Full text

N005190 January 26, 2007 CLA-2-90:RR:E:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9017.80.0000 Ms. Shira Wadro Fiskars Brands, Inc. 2537 Daniels Street Madison, WI 53718 RE: The tariff classification of an Acrylic Ruler from China Dear Ms. Wadro: In your letter dated January 8, 2007, you requested a tariff classification ruling. You state: “The subject merchandise is a Fiskars Acrylic Ruler. It is made from molded acrylic and printed with a marking grid with one-inch squares, 1/8-inch ticks, and long diagonal lines at 30 and 45 degree angles. The ‘ruler’ is used in sewing and quilting to guide the user in cutting cloth with a rotary cutter. The rotary cutting tool is aligned along the edge of the acrylic and run down the appropriate length to cut the cloth.” You also state: “We believe that most of the rulers are properly classified in 9017.20.8080 as their use is primarily for marking and cutting and not for measuring. However, Fiskars imports several long and thin versions of this ruler which more closely resemble a standard ruler.” From the unlabelled images you supplied, we see that one of the Fiskars Acryrlic Rulers is a relatively long rectangle with 17 units marked along the long side and 2 along the shorter side while another is wider with 12 units along the shorter side. Each of the units has eighths of it also marked on each edge. We do not agree that there is an unspecified ratio of length to width under which 9017.80 does not apply. Per Harmonized System Explanatory Note D to 9017, traditional “school rulers, etc.” are one example of the items included, not a definition of it. Also, since your item is not used in drawing or scribing a line that will be later followed in cutting the material, it is not described as a Drawing or Marking-out instrument in HS ENs A and B to 9017. It is not unusual for measuring instruments, including school rulers, to be used also as a straight edge to guide in cutting with an Exacto type knife, etc. Per NISA J. Wilson’s telephone call to you, you confirmed that no cutting implement is included as a part of or with these items. To the extent that the Fiskars Acrylic Rulers are a composite good which performs functions described by different Headings and Subheadings, 9017.80 is, at minimum, the last which equally merits consideration in supplying its essential character, noting HTSUS General Rule of Interpretation 3-c. The applicable subheading for the Fiskars Acrylic Rulers, whether relatively thin or wide, will be 9017.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” instruments for measuring length for use in the hand. The rate of duty will be 5.3 percent ad valorem. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →