The tariff classification of a protractor and two rulers from China

NY I89743 January 29, 2003 CLA-2-90:RR:NC:N1:105 I89743 CATEGORY: Classification TARIFF NO.: 9017.20.8080, 9017.80.0000 Ms. Cheryl Santos, Customs Compliance Specialist CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a protractor and two rulers from China Dear Ms. Santos: In your letter dated December 30, 2002, you requested a tariff classification ruling. The sample is a wooden ruler CVS item #186751 with measurements etched in plastic strips on both edges to measure inches and centimeters. The sample is a flexi ruler CVS item #186749 that is made to flex or bend and used to measure inches and centimeters. The applicable subheading for the rulers will be 9017.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments for measuring length, for use in the hand, other instruments. The rate of duty will be 5.3 percent ad valorem. The sample is a plastic protractor CVS item #138038 that is used to draw and measure accurate angles and curves. The applicable subheading for the protractor will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for drawing, marking-out or mathematical calculating instruments, other, other. The rate of duty will be 4.6 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division