CLA-2-48:S:N8:234 882764
Mr. Gary A. Ryan
Airport Brokers Corporation
P.O. Box 68668
Seattle, Washington 98148
RE: The tariff classification of paper stencils, from the United
Kingdom.
Dear Mr. Ryan:
In your letter dated February 8, 1993, on behalf of your
client, Bo-Nash Inc., you requested a tariff classification
ruling.
A sample was furnished, which will be retained for
reference. It is a paperboard container holding two (2) sheets
of blue paperboard, which have been perforated into removable
"cards" of 4 1/8" x 3 1/8", or 8 1/4" x 3 1/8". Each such "card"
is die-cut with removable sections which then become internal or
external silhouettes of various shapes: a leaping deer, three
clouds, a dolphin, etc.
The silhouettes are denominated "stencils". The packaging
calls them "Air Art Stencils". In use, the user either fills in
the missing area of the shape with ink or other coloring
material; or, if he chooses, he can "trace or color around the
stencil shape of the stencil pattern."
The applicable subheading for the "Air Art Stencils" will be
4823.90.8500, Harmonized Tariff Schedule of the United States
(HTS), which provides for: Other (than certain enumerated)
articles of paper or paperboard. The rate of duty will be 5.3
percent.
Your proposal for classification of this product in HTS
subheading 4823.51.0080, as: Other (than Hole-punched looseleaf)
paper and paperboard, of a kind used for printing, writing or
other graphic purposes: printed, embossed or perforated, with
duty at 3 percent, has been given careful consideration. In our
view, however, the die-cutting of the stencil shapes imparts the
essential character of this product, and has advanced the blue
paperboard beyond the condition of "material": paperboard, to
that of an "article of" paperboard.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport