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NY I85489




October 3, 2002

CLA-2-90:RR:NC:N1:105 I85489

CATEGORY: CLASSIFICATION

TARIFF NO.: 9017.20.8080, 3926.909880

Ms. Jennifer Lam
Compliance Supervisor
Fiskars Consumer Products, Inc.
P.O. Box 8027
Wausau, WI 54401

RE: The tariff classification of Shape Templates from Taiwan and Decorative Stencil from Canada

Dear Ms. Lam:

In your letter dated September 16, 2002, you requested a tariff classification ruling.

The retail packaging for the Fiskars Shape Template states:

“Use with FISKARS ShapeCutter and Cutting Mat to quickly and easily cut shapes and borders
Cuts complete, uninterrupted shapes
Grid makes page layout a snap
Decorative borders enhance your projects”

Each sheet is a relatively sturdy piece of plastic, about 8 by 11 by .1 inch, which has only a few, relatively large openings with relatively smooth curves. It is clearly designed to assist in cutting out pieces from sheets of paper products in one cut.

The retail packaging for the Fiskars Decorative Stencil states:

“CREATE DECORATIVE CUT OUTS
Trace and cut stencil patterns on colorful acid-free papers and materials to add Dimension to your album pages.

CUT PICTURES INTO SHAPES FOR UNIQUE ALBUM PAGES Lay stencil patterns over a picture until you find the desired size and theme for your Album page. Trace and cut pattern on picture. The same pattern can also be used to Create fun borders, frames and shadows for your pictures.”

The sheet is a relatively flimsy piece of plastic, about 8 by 11 by .02 inch, which has many openings, many of which are quite small and/or have very tight curves. It is clear that the users routinely would first draw the relatively sophisticated designs onto the paper product using a pencil or sharp tipped pen and then, if they wished, later cut the design out using the drawing as a guide. When used for drawing, both thinness and elaborate, sharp curves are quite acceptable in a stencil. We consider its physical characteristics to make it the kind of stencil which is “clearly identifiable as being specialized as drawing instruments” as indicated in Harmonized System Explanatory Note A-6 to 90.17. It is also similar in function to the marking-out instruments in its EN B.

The applicable subheading for the Shape Template will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” articles of plastics. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the Decorative Stencil will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” drawing or marking-out instruments. The general rate of duty will be 4.6 percent ad valorem.

The samples are being returned to you in a separate mailing.

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,

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