K85855 K8 Ruling Active

The tariff classification of a10 Piece Math Set from China

Issued May 26, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9017.20.8080

Headings: 9017

GRI rules applied: GRI 3

Product description

You state,”the CVS item number is 269567, Mfg. Style C68V0708. The country of origin is China. The item is a 10 Piece Plastic Math set in a Plastic Box. The set contains an insert divider to separate the following items; Compass, 3-1/2” Pencil’s, Letter and Number Stencil, 6” Ruler, 30/60 Degree Triangle, 45/90 Degree Triangle, Protractor, Eraser, and Pencil Sharpener.” Harmonized System Explanatory Notes, General Rule of Interpretation 3, Note X-3, describes a related drawing kit of 9017.

CBP rationale

The applicable subheading for the 269567 will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” drawing or marking out instruments.

Full text

NY K85855 May 26, 2004 CLA-2-90:RR:NC:N1:105 K85855 CATEGORY: Classification TARIFF NO.: 9017.20.8080 Ms. Joanne Harmon Ms. Cheryl Santos CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a10 Piece Math Set from China Dear Mses. Harmon and Santos: In your letter dated May 4, 2004, you requested a tariff classification ruling. You state,”the CVS item number is 269567, Mfg. Style C68V0708. The country of origin is China. The item is a 10 Piece Plastic Math set in a Plastic Box. The set contains an insert divider to separate the following items; Compass, 3-1/2” Pencil’s, Letter and Number Stencil, 6” Ruler, 30/60 Degree Triangle, 45/90 Degree Triangle, Protractor, Eraser, and Pencil Sharpener.” Harmonized System Explanatory Notes, General Rule of Interpretation 3, Note X-3, describes a related drawing kit of 9017. The applicable subheading for the 269567 will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” drawing or marking out instruments. The rate of duty will be 4.6 percent ad valorem. The sample is being returned to you in a separate mailing. 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

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