United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY N009460

April 27, 2007



TARIFF NO.: 3926.90.9980; 9017.80.0000

Ms. Julie Hunt
Wm. Wright Co.
6050 Dana Way
Antioch, TN 37013

RE: The tariff classification of quilting accessories from China.

Dear Ms. Hunt:

In your letter dated April 4, 2007, you requested a tariff classification ruling.

Four samples were included with your request. Item 8823755, described as a Flip N Set, is a folding acrylic template used in quilting applications. When opened, the template resembles the letter V. Each arm of the template measures 18 inches from point to point. It is used with a rotary cutter for cutting large triangles for setting blocks on point. The template is translucent with markings to help line it up to the fabric.

Item 882670181 is a translucent acrylic hexagonal shaped template to construct shapes for quilting or crafting. It is used with a rotary cutter to make a v shaped angle cut on each side of a fabric strip that has already been cut to the correct width. It is printed with markings to line up the fabric with the cutting template so that the fabric can be cut to the correct hexagonal pattern.

Item 882700 is identified as an “Easy Dresden Kit.” The kit contains a wedge shaped plastic template and a bamboo creaser/pointer tool. The template is used as a guide for a rotary cutting tool when cutting patterns for a Dresden style quilt pattern. The transparent acrylic wedge has markings to assist in lining up the fabric to be cut. The bamboo tool is used to crease fabric and turn points for the Dresden appliqués. The packaging card includes instructions on how to make a Dresden quilt. The kit is considered to be a set, with the acrylic cutting template imparting the essential character.

Item 882670145 is identified as “Big Number Draft N Cut.” This is a transparent 18-inch acrylic ruler printed with both length measurements and a grid with width markings. The description on your website for this product states:

Ruler measures 18" x 2"
Ideal for strip cutting fabric with rotary cutter Easy to read big numbers
Inch marked 1/16ths
Grid marked 1/8ths
Laser cut for accuracy

You propose classification of all items in subheading 9017.20.80 or 9017.80.00 of the Harmonized Tariff Schedule of the United States (HTSUS). Heading 9017 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 tapes, micrometers, calipers) not specified or included elsewhere in this chapter; parts and accessories thereof. Subheading 9017.20.80 provides for other drawing, marking-out or mathematical calculating instruments. Subheading 9017.80.00 provides for other instruments (i.e., instruments other than drafting tables and machines, other than drawing, marking out or mathematical calculating instruments, and other than micrometers, calipers and gauges).

This office agrees with your proposed classification for the Draft N Cut ruler, item 882670145. It seems clear that the ruler will be routinely used in making length measurements. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. Harmonized System Explanatory Note D-6 to heading 9017 lists "Divided scales (school rulers, etc.)" as an example of the items included in the heading. It is not unusual for measuring instruments, including school rulers, to be used also as a straight edge to guide in cutting.

However, it is clear that, except for the Draft n' Cut Ruler, the samples submitted with your request would not be used to make a measurement, per se. For the other items, any measurement markings appear to be only for ease in placing the tool in the correct location for the desired cut. None of the items is used in marking a construction line, etc., for later cutting. Thus they do not meet the description of "marking-out instruments" of 9017.20 as described in Harmonized System Explanatory Note B to heading 9017. Instead, they are used as cutting guides for a rotary cutter.

The applicable subheading for the Draft n' Cut Ruler, item 882670145, will be 9017.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" instruments for measuring length for use in the hand. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the Flip N Set template, item 8823755, the hexagon template, item 882670181, and the Easy Dresden Kit, item 882700, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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