The tariff classification of a stere-o-vision ruler from theUSSR.

NY 869821 December 20, 1991 CLA-2-90:S:N:N1:104 869821 CATEGORY: Classification TARIFF NO.: 9017.80.0000 Mr. Eugene Mondrus East West Co-Op Co. 270 Seaman Avenue, Suite E6 New York, NY 10034 RE: The tariff classification of a stere-o-vision ruler from the USSR. Dear Mr. Mondrus: In your letter dated December 15, 1991, you requested a tariff classification ruling. The item in question is a 10" x 1 1/2" piece of smooth-edged paper which has been calibrated on one side so as to be used as a ruler and which has the multiplication tables printed on the reverse. A rigid transparent plastic covering is affixed to the ruler side by means of an adhesive. By means of horizontal grooves in the plastic, the user is able to view two different pictures which appear alternately in the same place on the ruler side depending upon the angle at which the ruler is held. The applicable subheading for the stere-o-vision ruler will be 9017.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments for measuring length, for use in the hand. The rate of duty will be 45% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport