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NY F88006

June 15, 2000

CLA-2-90:RR:NC:MM:105 F88006


TARIFF NO.: 9023.00.0000

Mr. John M. Colomaio
Trans-Border Customs Services, Inc.
625 Delaware Avenue, Suite 210
Buffalo, New York 14202

RE: The tariff classification of color paddles from China

Dear Mr. Colomaio:

In your letter, dated June 2, 2000, for Instructional Materials Group L.L.C you requested a tariff classification ruling.

An attachment states that 600 of these kits were entered on May 10, 2000 under HTS 9023.00.0000 on Customs Entry 2803253-1. That entry has not been liquidated as of this date. The importer states, in their June 1, 2000 letter, “there are no known issues relative to these products currently pending before US Customs or any court”, and you state, “our client...wishes to import into the USA sets of color paddles” so this Division considers your request to be for “prospective transactions” under CR 177.1-a.

The six paddles are thin, rigid circles of colored plastic, about 2.5 inches in diameter, with integral “handles”, about 3 inches long. The center .7 inch of the circle is untouched and shiny, but, on one side, the right quadrant is crosshatched and the left quadrant has been roughed to make its surface dull. Your submission indicates that these paddles are sold as Color Paddles, NC082231, in the Cuisenaire-Dale Seymour Publications page supplied. This is not actually true, since those are more squared off and come in 3, not 6, colors, but they do appear to be otherwise quite similar. The copy of the purchase order for the A-M1400 Color paddles, in the primary and complementary colors Red, Yellow, Blue, Green, Orange and Violet, states that they are “color critical” which is consistent with their use to demonstrate the principle of color addition to students. We agree that there is no other reasonable use for them.

We agree that the applicable subheading for the sets of six paddles will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments, appliances, and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof. The general rate of duty will be free. 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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