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HQ 966192




July 21, 2003

CLA-2: RR:CR:GC 966192 DBS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9017.20.80

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: “Easter” stencil set; PD F87884 revoked

Dear Mr. Hoffacker,

On June 30, 2000, the Port of New York issued to you on behalf of Consolidated Stores, Inc., PD F87884, which classified an “Easter” stencil set under the Harmonized Tariff Schedule of the United States (HTSUS) as a set put up for retail sale with the essential character imparted by the stencil. The stencil was classified in subheading 9503.90.00, HTSUS, as a toy. We have reconsidered that ruling and have determined the classification of the stencil to be incorrect.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of the above identified ruling was published in the Customs Bulletin on May 21, 2003, Volume 37, Number 21. Three comments were received in response to the notice, two of which were in opposition to the proposed action. Comments have been addressed in accompanying revocation ruling HQ 966198, dated the same date of this ruling.

FACTS:

The merchandise at issue is two 27-piece “Easter” stencil sets, identified by item number 001440. Each set is part of an assortment containing stencils that depict various items such as rabbit heads, baskets, eggs, etc.

In HQ 966198, the proposed version of which was published along with the proposed version of the instant ruling, Customs revokes HQ 951965, which classified a stencil set. The product was classified as a set for retail sale according to General Rule of Interpretation 3(b). The stencil was determined to impart the essential character of the set, and the stencil was classified under heading 9503, HTSUS, as a toy. The LAW AND ANALYSIS section of final revocation ruling HQ 966198 sets forth Customs position regarding stencils and stencils sets, namely that Customs no longer believes that an amusing design is equivalent to being “designed for the amusement of children and adults” for classification as a toy of heading 9503, HTSUS. General Explanatory Notes to Chapter 95, HTSUS. Rather, stencils and stencil sets are classified as drawing instruments under heading 9017, HTSUS, pursuant to the analysis set forth in the final revocation ruling HQ 966198.

The analysis applied in HQ 966198 applies here with respect to the scope of headings 9503 and 9017, HTSUS, in relation to stencils. The LAW AND ANALYSIS section of final revocation ruling HQ 966198 is hereby incorporated by reference. A copy of that ruling is enclosed. The final revocation and rulings will be published in a forthcoming issue of the Customs Bulletin.

HOLDING:

“Easter” stencil sets are in subheading 9017.20.80, HTSUS, which provides for “Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tape, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof: other drawing, marking-out or mathematical calculating instruments: other.”

EFFECT ON OTHER RULINGS:

PD F87884, dated June 30, 2000, is hereby REVOKED. In accordance with 19 U.S.C. 1625(c) this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division


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