CLA-2 CO:R:C:F 952413 GGD
Mr. Jerrold E. Anderson
Katten, Muchin & Zavis
525 West Monroe Street, Suite 1600
Chicago, Illinois 60661-3693
RE: "Rub 'N' Draw templates;" Not Drawing Instruments
Dear Mr. Anderson:
This letter is in further response to your inquiry of July
9, 1992, on behalf of your client, concerning the tariff
classification of four separate articles identified as "Balance
Builders," an "Animation Wheel," a "Rainbow Viewer," and "Rub 'N'
Draw templates," to be imported from China by M-B Sales. In New
York Ruling Letter (NYRL) 876199 you were notified as to the
classification of the first three articles. Your inquiry and a
sample of the "Rub 'N' Draw templates" were forwarded to this
office for a response.
FACTS:
The articles at issue are six flat pieces of hard plastic,
each measuring approximately 3 inches by 2 inches, and having
various raised designs (of animals, scenery, celestial bodies,
musical instruments, etc.) on their tops and bottoms. Whether
joined together or placed individually on a hard surface, the
"templates" are used by placing paper over them, then coloring
the paper with a pencil or crayon in a random hand motion to
produce a picture or design.
ISSUE:
Whether the plastic articles should be classified in heading
9017, HTSUSA, the provision for drawing instruments; or in
heading 9503, HTSUSA, the provision for other toys. -2-
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...."
The EN to heading 9017 indicates 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 specific language of the EN states that heading
9017 covers "[s]tencils of a kind clearly identifiable as being
specialised as drawing instruments." (emphasis in original)
It is clear that the only kind of stencils classifiable in
heading 9017 are those which are specialized as drawing
instruments. The words "stencil" and "template" have somewhat
similar definitions. 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." "Template" or "templet" is defined
as "a pattern, mold, or the like, usually consisting of a thin
plate of wood or metal, serving as a gauge or guide in mechanical
work."
-3-
While we do not believe that the "Rub 'N' Draw templates"
precisely fit the definition of template, we do find these
articles to be similar to the essential character component of a
"Stencils and Pencils" set we classified as a toy (not a drawing
instrument) in Headquarters Ruling Letter (HRL) 950926, dated
March 31, 1992.
Heading 9503, HTSUSA, provides for "[o]ther toys; reduced-
size ("scale") models...and accessories thereof...." The notes
to chapter 95 indicate that the chapter covers toys of all kinds,
whether designed for the amusement of children or adults. The EN
to heading 9503 indicates, in pertinent part, that certain toys
may be capable of a limited "use," but are generally
distinguishable by their size and limited capacity to function as
real machines, instruments, etc.
Although having some limited capacity for use as drawing
instruments, we note from the sample articles submitted that they
are clearly designed for the amusement of children and are not
identifiable as specialized drawing instruments. The impression
produced by the packaging and the articles themselves, is rich in
color, smiles, and movement. A child may utilize various types
of drawing instruments on the overlying paper to reproduce any of
the articles' raised figures. In comparing headings 9017 and
9503, HTSUSA, it appears that heading 9503 most accurately
describes the templates.
It is our determination that the "Rub 'N' Draw templates"
are classified in subheading 9503.90.6000, HTSUSA, the provision
for other toys...(except models), not having a spring mechanism.
HOLDING:
The "Rub 'N' Draw templates" are classified under subheading
9503.90.6000, HTSUSA, the provision for "[o]ther toys...:
[o]ther: [o]ther: [o]ther toys (except models), not having a
spring mechanism," dutiable at the general column one rate of 6.8
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division