This ruling has been modified and is no longer current.
Superseded by {964363}.
The tariff classification of overhead educational items fromChina.
Issued October 7, 1992 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard87 878668 (October 7, 1992)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The educational items consist of "Attribute Blocks," "Base Ten Blocks," "Coins," "Color Tiles" and "Counters." These items are used to teach children from four years of age to fourth grade how to count, recognize shapes and name colors. All are composed of plastics and they are meant for use with overhead projectors.
CBP rationale
The applicable subheading for the overhead educational items will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics.
Full text
NY 878668 October 7, 1992 CLA-2-39:S:N:N3D:221 878668 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Rosalie Landen The Hipage Company Greensboro Business Park 532 N. Regional Road, Suite D, 27409 P.O. Box 35026 Greensboro, N.C. 27425 RE: The tariff classification of overhead educational items from China. Dear Ms. Landen: In your letter dated September 22, 1992, on behalf of U.S. Worldwide Inc., you requested a tariff classification ruling. The educational items consist of "Attribute Blocks," "Base Ten Blocks," "Coins," "Color Tiles" and "Counters." These items are used to teach children from four years of age to fourth grade how to count, recognize shapes and name colors. All are composed of plastics and they are meant for use with overhead projectors. The applicable subheading for the overhead educational items will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem. 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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