H87044 H8 Ruling Active

The tariff classification of the “Magic Math Machine” from China.

Issued January 18, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The Magic Math Machine is designed to teach mathematics. There are 81 rectangular plastic keys. Appearing on each key face is a mathematical equation. When the key is depressed onto a post below, the answer becomes visible through the opaque plastic. This machine is not electrical.

CBP rationale

The applicable subheading for the Magic Math Machine will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY H87044 January 18, 2002 CLA-2-39:RR:NC:SP:221 H87044 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of the “Magic Math Machine” from China. Dear Ms. Aldinger: In your letter dated December 21, 2001, you requested a tariff classification ruling. The Magic Math Machine is designed to teach mathematics. There are 81 rectangular plastic keys. Appearing on each key face is a mathematical equation. When the key is depressed onto a post below, the answer becomes visible through the opaque plastic. This machine is not electrical. The applicable subheading for the Magic Math Machine will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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