The tariff classification of math teaching aids from China.
Issued November 21, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9504.90.4000, 9504.90.6000
Headings: 9504
Product description
ISBN 0021097550, ISBN 0021097542 and ISBN 0021097569 are game spinners. ISBN 002109577, identified as "number cubes," consists of three dice, two of which are numbered from 1 to 6, with the remaining die printed with mathematical function symbols. ISBN 0021097585 consists of blank cubes. No samples were submitted of Item ISBN 0021097593, identified as math collapsible sorting rings, or of ISBN 0021097607, described as a math attribute buttons set. You suggest classification in heading 9023, Harmonized Tariff Schedule of the United States (HTS), 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 Explanatory Notes to the HTS constitute the official interpretation of the tariff schedule at the international level. Although many of the objects contained in this ruling request will be used for "demonstrational purposes" or "education," none of them is even remotely related to any of the items listed in the eleven Explanatory Notes covering heading 9023, HTS. In short, none of the items contained in the ruling request fits any description of the words "instruments, apparatus and models."
CBP rationale
The applicable subheading for the game spinners will be 9504.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for arcade, table or parlor games. The applicable subheading for the dice will be 9504.90.6000, HTS, which provides for articles for arcade, table or parlor games.
Full text
NY C81578 November 21, 1997 CLA-2-95:RR:NC:SP:221 C81578 CATEGORY: Classification TARIFF NO.: 9504.90.4000; 9504.90.6000 Ms. Sandra Haupt Tower Group International 128 Dearborn Street Buffalo, NY 14207-3198 RE: The tariff classification of math teaching aids from China. Dear Ms. Haupt: In your letter dated October 2, 1997, on behalf of McGraw-Hill School Publishing, you requested a tariff classification ruling. The samples submitted with your letter will be repackaged with other articles after importation to form a kit used to demonstrate mathematical concepts. ISBN 0021097550, ISBN 0021097542 and ISBN 0021097569 are game spinners. ISBN 002109577, identified as "number cubes," consists of three dice, two of which are numbered from 1 to 6, with the remaining die printed with mathematical function symbols. ISBN 0021097585 consists of blank cubes. No samples were submitted of Item ISBN 0021097593, identified as math collapsible sorting rings, or of ISBN 0021097607, described as a math attribute buttons set. You suggest classification in heading 9023, Harmonized Tariff Schedule of the United States (HTS), 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 Explanatory Notes to the HTS constitute the official interpretation of the tariff schedule at the international level. Although many of the objects contained in this ruling request will be used for "demonstrational purposes" or "education," none of them is even remotely related to any of the items listed in the eleven Explanatory Notes covering heading 9023, HTS. In short, none of the items contained in the ruling request fits any description of the words "instruments, apparatus and models." The applicable subheading for the game spinners will be 9504.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for arcade, table or parlor games...parts and accessories thereof: Other: Game machines, other than coin- or token-operated; parts and accessories thereof. The rate of duty will be free. The applicable subheading for the dice will be 9504.90.6000, HTS, which provides for articles for arcade, table or parlor games...parts and accessories thereof: Other: Chess, checkers...and other games played on boards of a special design...poker chips and dice. The rate of duty will be free. Your inquiry does not provide enough information for us to give a classification ruling on the blank cubes, sorting rings or attribute buttons set. Your request for a classification ruling on the blank cubes should identify the specific type of plastics/polymer. Your request for a classification ruling on the sorting rings and attribute buttons set should include a sample and descriptive literature. 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 Joan Mazzola at 212-466-5580. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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