859409 85 Ruling Active

The tariff classification of "Lectron" educationalelectrical/electronic sets from Germany.

Issued January 31, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9023.00.0000

Headings: 9023

Product description

The tariff classification of "Lectron" educationalelectrical/electronic sets from Germany.

CBP rationale

The applicable subheading for the "Lectron" training sets will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments, apparatus and models, designed for demonstrational purposes and unsuitable for other uses.

Full text

NY 859409 Jan. 31, 1991 CLA-2-90:S:N:N1:102 859409 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Mr. U.D. Nayak Lasy USA, Inc. 1309 Webster Avenue Fort Collins, Co 80524 RE: The tariff classification of "Lectron" educational electrical/electronic sets from Germany. Dear Mr. Nayak: In your letter dated December 27, l990 you requested a tariff classification ruling. The items in question are educational training sets consisting of magnetically adhering blocks which contain various electrical components (i.e. resistors, transistors, integrated circuit chips, etc). Because these blocks magnetically couple together the students do not have to wire between components. The various sets are used primarily at the elementary to high school level to teach a wide range of electrical theory. Each set is made up of a plastic covered album which houses the electrical blocks, the instruction book, and the base plate. The applicable subheading for the "Lectron" training sets will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments, apparatus and models, designed for demonstrational purposes and unsuitable for other uses. The provision is free of duty. 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

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