The tariff classification of Whimsical Tape Measures from China

N009908 May 9, 2007 CLA-2-90:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9017.80.0000 Ms. Francine Ramsey Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of Whimsical Tape Measures from China Dear Ms. Ramsey: In your letter dated April 10, 2007, you requested a tariff classification ruling. Two samples were provided. Per the Hampton Direct flyer you enclosed: “• Whimsical bumblebee and sheep tape measures make perfect accessories for knitters & seamstresses alike! • A pull of the sheep’s tail or the bee’s stinger reveals the tape measure! • Easy to retract … simply squeeze their bellies! • Carry in a purse or pocket when shopping! • Available in sheep or bumblebee design! • Sheep measures 3”l x 11/2”w x 3”h & bee measures 31/2”l x 11/2”w x 31/2”h overall!” Each tape measures up to 60 inches. The imports are about the size of a “non-whimsical” tape measure. The only additions are small appendages, like the antennae of the bee or the stub tail of the sheep. The applicable subheading for these Whimsical Tape Measures 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 (for example, measuring rods and tapes.) 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division