CLA-2-90:OT:RR:NC:N1:105
Fiona Wu
Hiwork Enterprise Limited
Ningbo Office Unit 1204, Number 2 Building, Zone B, Ningbo R & D Park
Lane 999 Number 2 Yangfan Road
Ningbo, Zhejiang 315100
China
RE: The tariff classification of Fall Stencils from China
Dear Ms. Wu:
In your letter dated October 8, 2022, you requested a tariff classification ruling. Descriptive literature, designs and photos were provided for our review.
The items under consideration are described as Fall Stencils, which will be imported in two different packages. The first package contains “Thanksgiving” and “Truck” stencils. The second package contains “Pumpkin” and “Leaves” stencils. Each stencil measures 7 inches by 10 inches, are .35 millimeters thick and are made of polypropylene. The stencils are marketed for sale to adults but can be utilized by users of any age. The size, thickness and rigidity of the stencil allows for a drawing instrument, such as a pencil, to clearly follow the outline of the words and pictures.
The applicable subheading for the Fall Stencils will be 9017.20.8080, Harmonized Tariff Schedule of the United States (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 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.” The general rate of duty will be 4.6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9017.20.8080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9017.20.8080, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division