B84756 B8 Ruling Active

The tariff classification of a compass from Taiwan

Issued May 13, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9014.10.9000

Headings: 9014

Product description

The tariff classification of a compass from Taiwan

CBP rationale

The applicable subheading for the compass will be 9014.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other direction finding compasses.

Full text

NY B84756 May 13, 1997 CLA-2-90:RR:NC:1:105 B84756 CATEGORY: Classification TARIFF NO.: 9014.10.9000 Kimberly Fathauer A. W. Fenton Company Inc. 1157 Rarig Avenue Columbus, Ohio 43219-2357 RE: The tariff classification of a compass from Taiwan Dear Ms. Fathauer: In your letter dated April 25, 1997, you requested a tariff classification ruling on behalf of Consolidated Stores Corporation. Model YC-300L is a compass designed for use on a car dash board. It consists of a floating ball encapsulated in a clear, liquid-filled bulb. It has a light which can be plugged into an auto cigarette lighter. The applicable subheading for the compass will be 9014.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other direction finding compasses. The rate of duty will be 4.0% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 this ruling, contact National Import Specialist Eric Francke at (212) 466-5669. Sincerely, Robert B. Swierupski Chief, Metals and Machinery Branch National Commodity Specialist Division

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