The tariff classification of learning manipulatives from Taiwan.

N268221 September 24, 2015 CLA-2-39:OT:RR:NC:N4: 234 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Shawn Glover UPS Trade Management Services, Inc. 2031 S. Centennial Ave. Aiken, SC 29803 RE: The tariff classification of learning manipulatives from Taiwan. Dear Mr. Glover: In your letter dated August 27, 2015 on behalf of Math Learning Center, you requested a tariff classification ruling. The samples submitted will be returned to you. The samples submitted are five learning manipulatives. The items are hands-on learning and visual models to help students understand mathematical concepts. Students can manipulate the products to create mathematical symbols (numerals, operational signs, etc.) and gain a better understanding of mathematical problems. Part number ILC is described as Omnifix Cubes. The Omnifix cubes come in four colors and measure approximately 2 cm square. Students snap the flat plastic shapes together to form a permanent cube which can then be joined to other cubes to build shapes and teach key geometry concepts. There are 1000 squares sold in a set. Part number G15C is described as Geoboard Standard. The geoboard is made of plastic and measures approximately 7 inches by 7 inches. Twenty-five pegs are connected to the board. The geoboards are sold with rubber bands which are placed around the pegs to form different geometric shapes. The set includes 15 geoboards. Part number LCGPC is described as Large Calendar Grid Pocket Chart. The item measures approximately 40 inches wide and 41 inches high with 5 ¼ inch by 5 ¼ inch pockets. This vinyl calendar helps students easily work with month, day, and date cards. The calendar is very sturdy and simple to use. When imported, the calendar does not come with any cards to label the days of the year. It is simply a large vinyl sheet with vinyl pockets. Part number T400T is described as Colored Tiles. The 1 inch brightly colored tiles help students’ visualize many mathematical ideas, such as patterning, measurement, counting, and multiplication. There are a total of 400 pieces which are made of plastic .5cm thick. Part number PPBT is described as Plastic Pattern Blocks. The blocks are a versatile standard used to explore patterns, geometric relationships, fractions, tessellations, symmetry, and other mathematic concepts. There are 25 yellow hexagons, 25 orange squares, 50 green triangles, 50 red trapezoids, 50 blue parallelograms and 50 tan rhombi. There are a total of 250 pieces. The applicable subheading for the learning manipulatives ILC, G15C, LCGPC, T400T and PPBT will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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 TSUS 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 Albert Gamble at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division