CLA-2-90:RR:NC:N1:105 M87231

Mr. Irvin N. Gleim
Gleam Publications, Inc.
P.O. Box 12848, University Station
Gainesville, FL 32604

RE: The tariff classification of a Navigational Plotter from Korea

Dear Mr. Gleim:

In your letter dated October 12, 2006, you requested a tariff classification ruling. A sample was submitted. It is a flat piece of printed plastic about 13 inches long with a semicircle projecting out on one side. The long edge is marked in Nautical and Statute miles and the semicircle is marked in degrees.

From the instructions with the sample, “Navigational Plotter Instructions Use your plotter to determine the true course (TC), the total distance of your flight, and the distance between each checkpoint.

Place the small hole in the center of the protractor section over a meridian (line of longitude), and then align either the bottom or top edge of the ruler section with your course line….”

With the device in place, the heading in degrees and the distance in miles can be read directly from a standard aeronautical navigation chart.

The device is not used to draw lines and is of use only for navigation purposes, noting Headquarters Ruling Letter 956516, 8-8-94. To answer your other specific question, there is no limitation on the number of these devices that can be imported into the USA.

The applicable subheading for the Navigational Plotter will be 9014.20.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” Instruments and appliances for aeronautical or space navigation (other than compasses.) The rate of duty will be free.

Per your request, the sample is being returned to you, in a separate mailing. 

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 J. Sheridan at 646-733-3012.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division