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NY 864909

JUL 31 1991

CLA-2-90:S:N:N1:102 864909


TARIFF NO.: 9023.00.0000

Mr. Christopher James
Route 2, Box 2086
Melrose, FL 32666

RE: The tariff classification of "Zoo Animal Teaching Aids" from Korea

Dear Mr. James:

In your letter dated June 26, 1991 you requested a tariff classification ruling.

The items in question are a series of stuffed animals with typodont mouths. A typodont is a model of human dentition, correct in dental anatomy. The models are frequently used in the dental field to demonstrate proper oral procedures to patients. The "Zoo" animals are sold to dental professionals and used as a training aid for teaching children. An additional line of accessories, such as an oversize toothbrush and orthodontic appliances, is made available to the purchaser. The selling price is substantially out of the range of regular stuffed animals.

The applicable subheading for the "Zoo" animals will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments, apparatus and models, designed for demonstrational purposes (in education or exhibitions), unsuitable for other uses. They are subject to a free rate of duty.

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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