The tariff classification of Wooden Growth Chart from China

NY L86282 July 18, 2005 CLA-2-90:RR:NC:N1:105 L86282 CATEGORY: Classification TARIFF NO.: 9031.80.8085 Ms. Wanda Habrial Binney & Smith 1100 Church Lane Easton, PA 18043 RE: The tariff classification of Wooden Growth Chart from China Dear Ms. Habrial: In your letter dated July 7, 2005, you requested a tariff classification ruling. A sample was submitted. Your Inchworm Growth Chart Kit, 78-1567, comes in a large box to accommodate the two large wooden pieces of the growth chart, each about 6 by 24 inches. The two pieces will be joined together by using the supplied metal plates and screws. If properly installed, with the bottom hole 12 inches from the floor, the peg holes in the rigid wood will quite accurately measure height from 12 inches to 4 feet, 9 inches. Two height markers are supplied which fit into the peg holes as well as several other minor items, used primarily to decorate the “Inchworm.” Harmonized System Explanatory Note ij to HS 4421, Other Articles of Wood, excludes the measuring instruments of Chapter 90, and HS General EN I to HS Chapter 90 notes that there are exceptions to the general rule that the instruments and apparatus of Chapter 90 are high precision types, citing as an example the somewhat analogous “divided scales and school rules” of 9017. Your item is clearly not for “use in the hand” so HTS 9017 does not apply for that reason. A wooden growth chart that was attached to the wall was classified in HTS 9031.80.80 in New York Ruling Letter B89704, dated September 25, 1997. The applicable subheading for your item will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” measuring or checking instruments, appliances and machines, not specified elsewhere in Chapter 90. The rate of duty will be 1.7 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