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NY C81579

November 24, 1997

CLA-2-39:RR:NC:SP:221 C81579


TARIFF NO.: 3926.10.0000

Ms. Sandra Haupt
Tower Group International
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of math teaching aids from China.

Dear Ms. Haupt:

In your letter dated October 2, 1997, on behalf of McGraw-Hill School Publishing, you requested a tariff classification ruling.

The samples submitted with your letter will be combined with other articles after importation to make up a kit used to demonstrate mathematical concepts. Item ISBN 0021097380, described as math two color counters, consists of plastic discs, approximately one inch in diameter, colored red on one side and yellow on the reverse. Item ISBN 0021097410 consists of yellow connecting cubes, item ISBN 0021097429 consists of red connecting cubes and item ISBN 0021097445 consists of blue connecting cubes. The connecting cubes have a projecting piece on one surface, and depressions on the other surfaces, by which the cubes may be connected. No sample was submitted of item ISBN 0021097445, identified as math pattern blocks.

You suggest classification in heading 9023, Harmonized Tariff Schedules of the United States (HTS), which provides for instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof. The Explanatory Notes to the HTS constitute the official interpretation of the tariff schedule at the international level. Although many of the objects contained in this ruling request will be used for "demonstrational purposes" or "education," none of them is even remotely related to any of the items listed in the eleven Explanatory Notes covering heading 9023, HTS. In short, none of the items contained in the ruling request fits any description of the words "instruments, apparatus and models."

The applicable subheading for the color counters and connecting cubes will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the pattern blocks. Your request for a classification ruling should include a sample and descriptive literature showing how the product is used. Please indicate the name of the plastics/polymer comprising the blocks.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-466-5580.


Robert B. Swierupski

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