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HQ 966193




July 21, 2003

CLA-2: RR:CR:GC 966193 DBS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9017.20.80

Ms. Rose Beltran
Alliance Customs Clearance, Inc.
100 Oceangate Plaza 200
Long Beach, California 90802

RE: “Nova's Ark Surprise Stencils"; PD F85514 revoked

Dear Ms. Beltran,

On May 2, 2000, the Port of New York issued to you on behalf of Tricon Restaurant Services, PD F85514, which classified “Nova's Ark Surprise Stencils" in subheading 9503.90.00, Harmonized Tariff Schedule of the United States (HTSUS), as toys. 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:

"Nova's Ark Surprise Stencils" is a set of three stencils made of plastic. Each stencil is 4.25" square and is divided into four numbered sections. The sections are oriented around a central locator point and each section has cutouts of various designs. A child will use one stencil and starting with the first section trace the cutouts in that section onto paper. Each section on the stencil is in turn located using the same location point and their designs are traced on top of the preceding design. When all four sections have been completed an image of a robotic creature will appear on the paper. Each stencil has a different creature.

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 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:

“Nova’s Ark Surprise Stencils” are 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:

PD F85514, dated May 2, 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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