CBP Ruling N097475 — The tariff classification of a Hello Kitty Stencil Designer from China

Tariff classification

Headings: 9017

Product description

Per the retail packaging and the sample, the Hello Kitty Stencil Designer contains: 1 Stencil Designer 1 Designer Disk 1 Pen 6 Color Pencils 10 7 x 7 inch papers. The Stencil Designer measures about 10 inches x 12 inches x 1 inch. It is in the shape of the Hello Kitty face and has a separate, molded, plastic bow. The Designer Disk which will rest atop its center is about 7.5 inches in diameter and about 0.1 inch thick. The Hello Kitty pen has a sharp point for making line drawings, not a felt tip to cover relatively large areas with a single stroke. In use, paper will be placed under the Disk and the pen/pencil will be guided by the edges of the multiple, relatively narrow cut-outs in it so that one of several designs can be easily drawn by the child (presumably over 3 years old per the Choking Hazard warning on the package). The Disk can be rotated so that a given design can be drawn at different locations on the paper. Headquarters Ruling Letter 966197 DBS, 7-21-03, revoked HRL 951965 MBR, 9-18-92, to change the classification of “Stencils & Pencils” sets from HTSUS 9503.90 to 9017.20.80.

CBP rationale

The applicable subheading for your sample will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” Drawing and Marking-out instruments (for example, drafting machines, pantographs, protractors and drawing sets).

Full text

N097475 March 19, 2010 CLA-2-90:OT:RR:NC:4:405 CATEGORY: Classification TARIFF NO.: 9017.20.8080 Lanny Halim Nkok, Inc.13668 E. Valley Blvd, Unit G-2 City of Industry, CA 91746 RE: The tariff classification of a Hello Kitty Stencil Designer from China Dear Ms. Halim: In your letter dated March 11, 2009, you requested a tariff classification ruling. A sample was provided. Per the retail packaging and the sample, the Hello Kitty Stencil Designer contains: 1 Stencil Designer 1 Designer Disk 1 Pen 6 Color Pencils 10 7 x 7 inch papers. The Stencil Designer measures about 10 inches x 12 inches x 1 inch. It is in the shape of the Hello Kitty face and has a separate, molded, plastic bow. The Designer Disk which will rest atop its center is about 7.5 inches in diameter and about 0.1 inch thick. The Hello Kitty pen has a sharp point for making line drawings, not a felt tip to cover relatively large areas with a single stroke. In use, paper will be placed under the Disk and the pen/pencil will be guided by the edges of the multiple, relatively narrow cut-outs in it so that one of several designs can be easily drawn by the child (presumably over 3 years old per the Choking Hazard warning on the package). The Disk can be rotated so that a given design can be drawn at different locations on the paper. Headquarters Ruling Letter 966197 DBS, 7-21-03, revoked HRL 951965 MBR, 9-18-92, to change the classification of “Stencils & Pencils” sets from HTSUS 9503.90 to 9017.20.80. The applicable subheading for your sample will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” Drawing and Marking-out instruments (for example, drafting machines, pantographs, protractors and drawing sets). The rate of duty will be 4.6%. 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

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