The tariff classification of a Deluxe Math Set from China

NY L84766 June 1, 2005 CLA-2-90:RR:NC:N1:105 L84766 CATEGORY: Classification TARIFF NO.: 9017.20.8080 Mr. Stephen W. Marlow FedEx Trade Networks 205 West Service Road Champlain, NY 12919 RE: The tariff classification of a Deluxe Math Set from China Dear Mr. Marlow: In your letter dated May 9, 2005, for Buffalo Eastcantra, you requested a tariff classification ruling. The sample’s packaging states in large letters Buffalo Deluxe Math Set, Featuring Precision Bow Compass. It gives the contents as: “12 Components ( bow compass ( 30-60-90( triangle ( dual-tip compass point ( 6” ruler ( 2 compass leads (2.0mm) ( 0.5mm mechanical pencil w/soft grip ( divider with safety locks ( 10 pencil leads (0.5mm) ( 180( protractor ( cartridge eraser ( 45-45-90( triangle ( mini screwdriver” The contents are in a plastic tray with a transparent plastic lid and with molded-in depressions for the items. The tray has a flap with holes in it so that it will stay in a three ring binder. Its classification in 9017 is consistent with Harmonized System Explanatory Note X-3 to General Rule of Interpretation 3. Within 9017, we do not consider the item classifiable, when imported separately, in Subheading 9017.80, i.e., the ruler, to equally merit consideration in providing the essential character of the set compared to those in 9017.20, such as the bow compass. We agree with your client that the applicable subheading for the sample will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” Drawing or Marking-out Instruments. The general rate of duty will be 4.6 percent ad valorem. The sample is being returned to you in a separate mailing. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division