The tariff classification of the "Geometric Shapes" kit from China

N091999 February 19, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Diane Romero Lakeshore Learning Materials 2695 E. Dominguez St. Carson, CA 90895 RE: The tariff classification of the “Geometric Shapes” kit from China Dear Ms. Romero: In your letter dated January 14, 2010, you requested a tariff classification ruling. A sample was provided with your letter. The Geometric Shapes kit consists of ten plastic 3-dimensional geometric shapes that will be used by teachers to instruct students in tasks ranging from recognition of shapes to calculation of volume. The shapes are 3 inches in height and include a sphere, hemisphere, cone, cylinder, cube, rectangular prism, hexagonal prism, triangular prism, square pyramid and triangular pyramid. The applicable subheading for the Geometric Shapes kit will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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