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NY R03302

March 9, 2006

CLA-2-90:RR:NC:N1:105 R03302


TARIFF NO.: 9017.80.0000

Ms. Cynthia Eileen Gibbs
Gibbs Group, LLC
779 Shasta Street
Yuba City, CA 95991

RE: The tariff classification of a Square One from China

Dear Ms. Gibbs:

In your letter dated February 15, 2006, you requested a tariff classification ruling. No sample was submitted.

You state: “Importation Harmonized Tariff classification request for product ’Square One’. It consists of a instrument that calculates measuring (tape measure), protractor, including writing surface, pencil and sharpener.”

From the information on the website you cited, the item actually also includes a small bubble level and a fixed right-angle-triangle square, which serves as the plastic frame for the device as a whole. The tape measure is a “16 foot (5 meter) retractable tape with button lock.” The square can also be used to measure length since it is marked with the parts of inches along its two short sides.

The tape measure is the first item listed on the picture of the packaging on the web site.

You propose classification in HTS 9017.20.40, but the item is clearly not a disc calculator, slide rule, or other mathematical calculating instrument. See Harmonized System Explanatory Note C to HS 9017.

We consider your item to be a composite good. The elements classifiable in HTS 9017 (especially the square and tape measure) provide its essential character. Within HTS 9017, the measuring tape is classified last among the HTSs equally meriting consideration for providing the essential character.

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

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 J. Sheridan at 646-733-3012.


Robert B. Swierupski

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