The tariff classification of a Magnet Discovery Board from Taiwan.

N061124 June 1, 2009 CLA-2-90 :OT:RR:NC:4:405 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Diane Romero Lakeshore Learning Materials2695 E. Dominguez Street Carson, CA 90895 RE: The tariff classification of a Magnet Discovery Board from Taiwan. Dear Ms. Romero: In your letter dated May 6, 2009, you requested a tariff classification ruling. A sample was provided. The sample Magnet Discovery Board, RJ200, is a hardwood board, measuring approximately 12 by 6 by 0.6 inches. It has 18 cylinders of about 1.6 inches in diameter cut out, with a backing board on one side and a transparent plastic sheet on the other. A magnet in a wooden dowel is permanently attached to the board by a string. In each of the 18 cylinders are one or more objects, some attracted by magnets, others not. It is used to demonstrate the kinds of materials, e.g., a metal paper clip and a rubber band, which are or are not magnetic. The sheet included in the carton states the following: “Attract students to the fascinating principles of magnetism with this hardwood discovery board with see-through acrylic cover. Nine of the eighteen compartments are filled with magnetic objects, the other nine with non-magnetic objects. It’s fun to guess which are magnetic and which aren’t --- then take the magnet-on-a-string, run it over each compartment and see what happens. If the object is magnetic, it will cling to the magnet… like magic! Kids will soon deduce that the metal objects are magnetic, while marbles, corn, wood and such are not magnetic. “The acrylic cover comes off when you remove the screws with a Philips screwdriver. This allows you (or your students) to choose new objects to place in the discovery board... “This discovery board is a laboratory in which students can experience directly, through hands-on experimentation. You can surprise and delight them with new ideas: Just when they think all metal is magnetic, put some aluminum, stainless steel or brass objects into the discovery board and let them watch and learn.” We do not find any evidence that similar items are sold to individuals for amusement. Harmonized System Explanatory Note 5 to 9023 includes, “Showcases and exhibit panels, etc., displaying samples of raw materials (textile fibres, woods, etc.), or showing the various stages of manufacture or processing of a product (for instruction in technical schools). We do consider this item to be an analogous display/manipulation of multiple items usable only as an aid in explaining their differences to students. We agree that the applicable subheading for the Magnet Discovery Board will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof. The rate of duty will be free. 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