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NY 852676

June 11, 1990

CLA-2-95:S:N:N3D:225 852676


TARIFF NO.: 9503.30.4000

Mr. Bill Bolstad
The Math Learning Center
P.O. Box 3226
Salem, Oregan 97302

RE: The tariff classification of Wooden Pattern Blocks from Canada

Dear Mr. Bolstad:

In your letter dated May 14, 1990, you requested a tariff classification ruling.

The goods are described as Wooden Pattern Blocks in assorted shapes and colors. The blocks are to be used to facilitate the instruction of math. In your letter you included a copy of your catalog which describes your company as a nonprofit organization. We assume your intention is to request the duty free provision under HTS#9810.00.3500, which provides for articles imported for the use of any nonprofit institution established for educational purposes. This provision includes blocks and other dimensional shapes designed for the classroom instruction of children.

Headnote number 1 of Chapter 98 specifies that "articles covered by this subchapter must be exclusively for the use of the institutions involved, and not for distribution, sale or other commercial use within 5 years after being entered". It is quite clear from your catalog that your organization sells these blocks to teachers, school districts and other participants in your workshops. It must also be noted that your organization provides courses to teachers, parents and others who will be purchasing the blocks for use in their classes and that your company does not actually use the blocks to teach math to children.

Based on the above facts your organization does not qualify for the duty free provision allowed under 9810.00.3500.

The applicable subheading for the Wooden Pattern Blocks will be 9503.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, Other, Toy building blocks, bricks and shapes. The duty rate will be 6 percent ad valorem.

Goods classifiable under this subheading, which have originated in the territory of Canada, will be entitled to a 4.8 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

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