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NY 882764




March 3, 1993

CLA-2-48:S:N8:234 882764

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8500

Mr. Gary A. Ryan
Airport Brokers Corporation
P.O. Box 68668
Seattle, Washington 98148

RE: The tariff classification of paper stencils, from the United Kingdom.

Dear Mr. Ryan:

In your letter dated February 8, 1993, on behalf of your client, Bo-Nash Inc., you requested a tariff classification ruling.

A sample was furnished, which will be retained for reference. It is a paperboard container holding two (2) sheets of blue paperboard, which have been perforated into removable "cards" of 4 1/8" x 3 1/8", or 8 1/4" x 3 1/8". Each such "card" is die-cut with removable sections which then become internal or external silhouettes of various shapes: a leaping deer, three clouds, a dolphin, etc.

The silhouettes are denominated "stencils". The packaging calls them "Air Art Stencils". In use, the user either fills in the missing area of the shape with ink or other coloring material; or, if he chooses, he can "trace or color around the stencil shape of the stencil pattern."

The applicable subheading for the "Air Art Stencils" will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) articles of paper or paperboard. The rate of duty will be 5.3 percent.

Your proposal for classification of this product in HTS subheading 4823.51.0080, as: Other (than Hole-punched looseleaf) paper and paperboard, of a kind used for printing, writing or other graphic purposes: printed, embossed or perforated, with duty at 3 percent, has been given careful consideration. In our view, however, the die-cutting of the stencil shapes imparts the essential character of this product, and has advanced the blue paperboard beyond the condition of "material": paperboard, to that of an "article of" paperboard.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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