The tariff classification of a spiral and stencil set from China

N218299 June 18, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 9017.20.8080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a spiral and stencil set from China Dear Ms. Aldinger: In your letter dated April 19, 2012, you requested a tariff classification ruling. A sample of an item stated as the “Drawing Stencil Set-2Pack,” Rite Aid item # 9015934, was received with your inquiry. The item consists of two separate products packaged together in a cardboard window box. The first item is the “Spiral Artist Fun.” It consists of a clam shell-like device with a flat plastic surface with a handle and three colored disks of various sizes. The top of the device has a circular opening. Both the edges of the circular opening and the colored disks contain grooves, allowing one to create spiral designs by placing a pen in the various holes in the disks and running the wheels along the grooves. A latch on the front of the spiral device opens to allow one to add and change paper for each new design. The second item, the “Drawing Stencil,” is similarly constructed to the aforementioned product except that it consists of two stencils without grooves, approximately 5” in diameter, containing various designs and shapes. GRI 3(b) states, in relevant part, that goods put up in sets for retail sale shall be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. Explanatory Note (X) to GRI 3(b) states that for purposes of Rule 3(b) the term "goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and, (c) are put up in a manner suitable for sale directly to users without repacking. Being that the “Spiral Artist Tool” and the “Drawing Stencil” do not meet one particular need or carry out a specific activity, they can not be classified as a set. The “Spiral Artist Fun” is principally designed for the amusement of children 4 years of age and older and will be classified as a toy. Regarding the non-spiral device, the “Drawing Stencil,” it is labeled as inappropriate for children under 3 years of age. The plastic piece with the holes is relatively thick, about .06 inch thick, and several of the holes are small and close together so it is more likely the edges of the holes will be used for line drawing rather than drawing/coloring with a brush or a broad marker. It is thus included in the Harmonized Tariff Schedule of the United States (HTSUS) description of drawing instruments, for example, drafting machines, pantographs, protractors or drawing sets, as determined, inter alia, by Headquarters Ruling Letter 966197, dated July 21, 2003. HTSUS, Chapter 90, Note 1-k excludes the articles of Chapter 95. However, unlike the spiral device, we have determined that the non-spiral device is not described in Chapter 95. The applicable subheading for the non-spiral device, “Drawing Stencil,” will be 9017.20.8080, HTSUS, which provides for "other" Drawing or Marking-out Instruments. The general rate of duty will be 4.6 percent ad valorem. The applicable subheading for the “Spiral Artist Fun” will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 James Forkan at (646) 733-3025. Sincerely, Thomas J. Russo Director National Commodity Specialist Division