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NY 878688

OCTOBER 02 1992

CLA-2-98:S:N:N1:233 878688


TARIFF NO.: 9810.00.35

Mr. Ed Baker
A.N. Deringer
30 West Service Road
Champlain, New York 12919-9703

RE: The tariff classification of a teaching kit from Canada.

Dear Mr. Baker:

In your letter dated September 22,1992, on behalf of Art Image Publications, Inc. of Montreal, you requested a tariff classification ruling.
The teaching kit entilted "Imagine and Me" consists of teacher's guide books, volume 1 and 2, student's book, teacher's and student's cassettes, puppet, large art prints and illustrations, small art prints and illustrations including cards and geometrical shapes, 22 fabric scarves and a transparent plastic case.

Item 9810.00.35, Harmonized Tariff Schedules (HTS), provides for the duty free entry of certain articles, fabricated to specification and designed for the classroom instruction of children, which are for the use of any public institution or any nonprofit institution established for educational purposes. To qualify for entry under item 9810.00.35, HTS, the articles must be imported by or upon the order of a nonprofit institution. The importation of articles on the hope or expectation of a sale to a nonprofit institution would not qualify for free entry under this tariff provision.

Since your teaching kit "Imagine and Me" is fabricated to specification, designed for the classroom instruction of children and will be imported only upon the order of a nonprofit institution, it qualifies for free duty status.

The applicable subheading for the teaching kit "Imagine and Me" will be 9810.00.35, Harmonized Tariff Schedule of the United States (HTS), which provides for articles imported for the use of any public institution or any nonprofit institution established for educational purposes. Such articles must be exclusively for the use of the institution involved, and not for distribution, sale or other commercial use within five years after being entered. The rate of duty will be free.

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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