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HQ 966197




July 21, 2003

CLA-2: RR:CR:GC 966197 DBS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9017.20.80

Ms. Vivien Gonzalez
C-Air International, Inc.
11222 S. La Cieneca Blvd.
Suite 470
Inglewood, CA 90304

RE: “Stencils & Pencils”; HQ 950926 revoked

Dear Ms. Gonzalez,

On March 31, 1992, this office issued to you Headquarters ruling letter (HQ) 950926, on behalf of Lisa Frank, Inc., which classified, in part, the “Stencil & Pencils” activity 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 9503.90.60, HTSUS (now 9503.90.00), as a toy. HQ 951965, dated September 18, 1992, affirmed that decision. We have reconsidered HQ 950926 and HQ 951965 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 a set consisting of a 6.5" X 3.5" yellow plastic stencil depicting a rough outline of a farm and farm animals, four colored pencils, and three erasers (shaped like a cow, a rabbit, and a heart).

HQ 966198, the proposed version of which was published along with the proposed version of the instant ruling, revokes HQ 951965, which classified the identical merchandise at issue in HQ 950926. 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. In HQ 966198, Customs determines that stencils and stencils sets have been incorrectly classified as toys and that stencils are drawing instruments classified in subheading 9017.20.80, HTSUS.

The analysis applied in the final revocation ruling HQ 966198 applies here. The LAW AND ANALYSIS section of the final revocation ruling HQ 966198 is hereby incorporated by reference. A copy of that ruling is enclosed. The final revocation and these rulings will be published in a forthcoming issue of the Customs Bulletin.

In the proposed version of this ruling, we stated the ruling was a proposed modification of HQ 950926. However, as there is only one product at issue in that ruling, it should have been a proposed revocation. The error was clerical. This final ruling corrects the error and revokes HQ 950926.

HOLDING:

The “Stencils and Pencils” set is classified as stencils 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:

HQ 950926, dated March 31, 1992 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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