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NY F88853

June 30, 2000

CLA-2-39:RR:NC:SP:221 F88853


TARIFF NO.: 3926.10.0000

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

RE: The tariff classification of overhead polygon sets.

Dear Mr. Colomaio:

In your letter dated June 21, 2000, on behalf of Instructional Materials Group L.L.C., you requested a tariff classification ruling.

A sample was provided with your letter. The overhead polygon set consists of 49 plastic geometric shapes in six different shapes and six different colors. The shapes are said to be for use by elementary schoolteachers to demonstrate geometric shapes.

You suggest classification in heading 9023, 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. However, the Harmonized System Explanatory to heading 9023 excludes “(a)rticles designed for both recreational and demonstrational purposes” While the overhead polygon sets can be useful in a teacher’s explanation of simple concepts such as geometric shape, they themselves do not illustrate or demonstrate any mathematical concept. The polygon sets are used by children both by themselves and with others to put together different shapes and configurations, a traditional childhood activity. While a teacher can use them to explain simple concepts, they are not suitable only for that use, as required by heading 9023. Compared to the examples in the Explanatory Notes to 9023, the polygon sets are much less sophisticated and are not used to demonstrate any specific principle, such as the “color composition of white light,” which is the purpose of the Newton’s disc which you cite.

The country of origin was not stated in your letter. The rate of duty provided below is the rate applicable to this merchandise when it is produced in a country with which the United States has Normal Trade Relations.

The applicable subheading for the overhead polygon sets 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.

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 212-637-7034.


Robert B. Swierupski

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