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NY 867576

October 28, 1991

CLA-2-90:S:N:N1:102 867576


TARIFF NO.: 9023.00.0000

Mr. Joseph J. Kenny
Liberty International, Inc.
470 Main Street
Pawtucket, RI 02860

RE: The tariff classification of a Smoking Anatomy Model (SAM) from Hong Kong

Dear Mr. Kenny:

In your letter dated October 2, 1991, on behalf of your client, Dicker International, Inc., you requested a tariff classification ruling.

The item in question is known as a smoking anatomy model (SAM). It is made of plastic in the shape of a human head and upper torso, and includes a suction tube and bulb-type hand pump for drawing cigarette smoke through the model. Cotton wadding, placed inside the torso area, is included to graphically represent the effects of smoke on the lungs. The purpose of the model is to demonstrate the effects of smoking to school children. You state that it will be marketed to schools and youth groups for use in educational programs.

The applicable subheading for the Smoking Anatomy Model will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments, apparatus and models, designed for demonstrational purposes, unsuitable for other uses. The model will have 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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