CLA-2 RR:TC:FC 959189 RC
Ms. Marsela McGrane
Mattel, Inc.
333 Continental Boulevard
El Segundo, California 90245-5012
RE: Stencil Book Assortments, Stencils Specialized as Drawing
Instruments; Not Toys; Not Classifiable According to Constituent
Material
Dear Ms. McGrane:
This is in response to your letter of October 12, 1995,
requesting a binding classification ruling for Stencil Book
Assortments under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) on behalf of Mattel, Inc.'s Fisher
Price Division.
FACTS:
The article at issue, item no. 72416, comprises two stencil
assortments: SKU no. 72417, Fun Art Stencil Book, consisting of
animals, dinosaurs, vehicles, numbers and action figures; SKU no.
72418, Create-a-Card Stencil Book, consisting of Christmas,
Hanukkah, Halloween, Thanksgiving, Valentine's Day, Birthday, and
Easter designs. Each assortment has five flat pieces of hard
plastic stencils measuring approximately 6-1/2 inches by 9
inches. The stencils attach to a colorful palette that provides
a hard drawing surface for tracing the designs with a handle for
carrying the assortment and a built-in case for storage of
articles such as pencils, crayons, markers, etc. (not included).
ISSUE:
Whether the articles fall into heading 9017, HTSUSA, the
provision for drawing instruments; heading 9503, HTSUSA, the
provision for other toys; or heading 3926, HTSUSA, the provision
for other articles of plastics.
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRI's). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied. The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
It is apparent that these articles will be classified
according to the terms of the headings of the tariff schedule.
Heading 9017, HTSUSA, provides for "[d]rawing, 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 . . . ." (Emphasis added.)
The ENs to heading 9017 indicate that, among other
instruments, the heading covers drawing instruments. In addition
to drawing instruments such as pantographs and eidographs,
drafting machines, drawing compasses, rulers, drawing curves,
various squares (set, adjustable, and "T" types), and
protractors, the language of the EN indicates that heading 9017
includes s full range of protractors, from the ordinary found in
drawing sets, to the complex as used in engineering.
Furthermore, Chapter 90 includes a range of rulers of various
qualities.
En 90.17 (A)(6), at page 1486, states that heading 9017
covers "Stencils of a kind clearly identifiable as being
specialised as drawing instruments. Stencils not so specialised
are classified according to their constituent material."
The term "drawing" is not defined in the text of the HTSUSA
or the Explanatory Notes. When terms are not so defined, they
are construed in accordance with their common and commercial
meaning. Nippon Kogasku (USA), Inc. v. United States 69 CCPA 89,
673 F.2d 380 (1982). Common and commercial meaning may be
determined by consulting dictionaries, lexicons, scientific
authorities and other reliable sources. C.J. Tower & Sons v.
United States, 69 CCPA 128, 673 F.2d 1268 (1982).
According to Webster's Ninth New Collegiate Dictionary,
1990, the term "drawing" means "the art or technique of
representing an object or outlining a figure, plan, or sketch by
means of lines," while the term draw means "to produce a likeness
or representation of by making
lines on a surface." According to Webster's Third New
International Dictionary (TNID),
drawing means "the projection of an image or a series of points
by the forming of lines on a surface (as by use of a pencil, pen,
or etchers' point); the art or technique of representing an
object or outlining a figure, plan or sketch by means of lines;"
"draw" means "to produce by or as if by tracing a pen or other
instrument of delineation over a surface; to represent by lines
drawn;" and instrument means a "utensil; implement."
Webster's TNID defines stencil as "a material (as a sheet of
paper, metal, thin wax, or woven fabric) that is perforated with
lettering or a design through which a substance (as ink, paint)
is forced onto a surface to be printed." The American College
Dictionary (1970), defines "stencil" as "a thin sheet of
cardboard or metal cut through in such a way as to reproduce a
design or ornament when color is rubbed through it." Although
the instant Stencil Book Assortments are made of plastic, they
otherwise fit the general dictionary definitions of stencils.
In order to better understand what is meant by the term
"Stencils of a kind clearly identifiable as being specialised as
drawing instruments," we note that the tariff schedule refers
specifically to "duplicator stencils" in Chapter 48. Duplicator
stencils are classifiable according to their constituent
material. Similar mechanical-type stencils, used for
mimeographing, silk screening, printing, photography, etc., are
classifiable according to their constituent material. In
contrast, the instant stencils are designed to be used manually,
much like a common ruler or ordinary protractor. The tariff
schedule impliedly intends the term "Stencils of a kind clearly
identifiable as being specialised as drawing instruments," to
mean stencils used manually, distinguishable from mechanical-type
stencils. Therefore, the instant stencils fall into heading
9017, as "Stencils of a kind clearly identifiable as being
specialised as drawing instruments."
You cite Headquarters Ruling Letter (HRL) 951965, dated
September 18, 1992, in which Customs held that bright-colored
stencils depicting barnyard animals, clearly appealing to
children, were classifiable in heading 9503.90.60, HTSUS, as
other toys, rather than in heading 9017. There, it was noted
that perhaps because of the motif and colors of the stencils that
they were designed principally to amuse. The barnyard animal
stencils, like the instant samples, made of sturdy, thick
plastic, are clearly designed for use by children who undoubtedly
enjoy using them. However, they are designed primarily to make
decorations, such as greeting cards, not to provide amusement.
The design motif of the stencils is irrelevant to their
classification. Both children and adults may enjoy using a
stencil to make hearts or farm animals. Other than being made of
sturdy plastic in bright colors, the instant stencils are
virtually the same in principle as stencils marketed for use by
adults. We think the enjoyment derived from the use of these
articles is secondary to the work performed to create a
decoration. Therefore, neither the barnyard stencil of HRL
951965, nor the instant stencils, can be classified as toys.
We have reviewed HRL 951965 and believe it is in error. The
barnyard animal stencils, there, as well as the instant stencils,
are clearly identifiable as stencils "specialised as drawing
instruments," as contemplated by heading 9017. Consequently,
appropriate actions are being taken to revoke HRL 951965, as it
no longer represents the view of the Customs Service.
HOLDING:
The Stencil Book Assortments are classifiable in subheading
9017.20.9090, HTSUSA, the provision 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: Other drawing, marking-out or
mathematical calculating instruments: Other, Other," dutiable at
the general column one rate of 5.3 percent ad valorem.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division