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HQ 966194

July 21, 2003

CLA-2: RR:CR:GC 966194 DBS


TARIFF NO.: 9017.20.80

Mr. Michael Mercer
Corbett International, Inc. (Imports)
Cargo Service Building 80, JFK International Airport Jamaica, NY 11430

RE: Incomplete "Blopen" play set; stencils; NY E87868, NY F85077 and G80679 modified

Dear Mr. Mercer,

On October 15, 1999, the Director, National Commodity Specialist Division issued to you on behalf of P & M Products USA, Inc. New York ruling letter (NY) E87868, which classified, in relevant part, paperboard 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 modification of the above identified ruling was published on May 21, 2003, in the Customs Bulletin, Volume 37, Number 21. Three comments were received in response to the notice, one of which was from you, identifying NY F85077, issued to you on April 25, 2000, and NY G80679, issued to you on September 6, 2000, as requiring modification pursuant to the notice. The other comments have been addressed in accompanying revocation ruling HQ 966198, dated the same date of this ruling.


In NY E87868, the importer had decided to import the components of a “Blopen” set without the “Blopen.” Therefore, the set could not be a “set for retail sale" in its condition as imported, and the various components were separately classified. “Cases" containing the remaining articles included a cardboard packing frame which doubles as a "desk" with holes punched out to hold pens paperboard stencils and pictures to color.

NY F85077 and NY G80679 also classified components of “Blopen” sets when imported individually. The stencils in these two rulings were classified in subheading 4823.90.85, HTSUS, as other articles of paper or paperboard.

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 the 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 modification and rulings will be published in a forthcoming issue of the Customs Bulletin.


The paperboard stencils are classified 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.”


NY E87868, dated October 15, 1999, NY F85077, dated April 25, 2000, and NY G80679, dated September 6, 2000, are hereby MODIFIED. In accordance with 19 U.S.C. 1625(c) this ruling will become effective 60 days after its publication in the Customs Bulletin.


Myles B. Harmon, Director
Commercial Rulings Division

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