The tariff classification of a compass from China.

NY 878834 October 02, 1992 CLA-2-90:S:N:N1:104 878834 CATEGORY: Classification TARIFF NO.: 9014.10.9000 Ms. Diana J. Murphy Kerr-Hays Company P.O. Box 711 Ligonier, PA 15658 RE: The tariff classification of a compass from China. Dear Ms. Murphy: In your letter dated September 11, 1992, you requested a tariff classification ruling. The directional compass will be used as part of a Science Kit to conduct experiments. The unit does not contain any optical or electrical features. It will be shipped separately and packaged with other items in the kit in the United States. Submitted sample retained by this office. The applicable subheading for the directional compass will be 9014.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for direction finding compasses: other. The rate of duty will be 5.7 percent 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