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NY F83541

March 29, 2000

CLA-2-90:RR:NC:MM:105 F83541


TARIFF NO.: 9017.80.0000

Mr. John Colomaio
Trans-Border Customs Services
625 Delaware Avenue
Suite 210
Buffalo, NY 14202

RE: The tariff classification of a student kit from China

Dear Mr. Colomaio:

In your letter, dated February 24, 2000, for Instructional Materials Group, you requested a tariff classification ruling for a Glencoe Student Manipulative Kit, ISBN 0-02-833654-2.

An attachment states that 5,000 of these kits were entered on July 13, 1999 under HTS 9023.00.0000 on Customs Entry 2567023-4. That entry has not been liquidated as of this date. The importer states, in his February 23, 2000 letter, “to our knowledge, there are no issues currently pending before the Customs Service or any court”, and you state, “our client...wishes to import into the USA a Mathematics Manipulation Kit...” so we consider your request to be for “prospective transactions” under CR 177.1-a.

Even if we accept your statement that the sample kit is “primarily used in teacher training workshops to demonstrate algebra and geometry concepts”, the kit is not classified under HTS 9023.00.00 since many of its important elements, at minimum, the tape measure, metal scissors, plastic cups, protractor, ruler, and discs, are clearly of the standard type and are not “unsuitable for other uses” as required by the Heading.

Although you did not provide the unit costs of the items in the kit, the parts order form for replacement pieces does give us an approximation of their relative costs. We take it that the kits will be delivered to the users in the same plastic bags as in the sample. Under an essential character analysis per Harmonized System General Rule of Interpretation 3-b (excluding any items which may be classifiable in 9023 since the terms of its heading “otherwise require”, noting Explanatory Note II to GRI 3), we find that the items classifiable in heading 9017, i.e., the 60 inch-150 centimeter flexible tape measure, the plastic protractor, and the combination 4 inch-11 centimeter plastic ruler-protractor, will either provide the kit its essential character or appear last in the HTS among the headings which equally merit consideration in providing its essential character. Within 9017, the tape measure and the ruler element of 9017.80 provide the essential character.

The applicable subheading for this item will be 9017.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” instruments for measuring length, for use in the hand. The general rate of duty will be 5.3 percent ad valorem.

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 James Sheridan at 212-637-7037.


Robert B. Swierupski
National Commodity

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