CLA-2-90:RR:NC:1:105 B84756

Kimberly Fathauer
A. W. Fenton Company Inc.
1157 Rarig Avenue
Columbus, Ohio 43219-2357

RE: The tariff classification of a compass from Taiwan

Dear Ms. Fathauer:

In your letter dated April 25, 1997, you requested a tariff classification ruling on behalf of Consolidated Stores Corporation.

Model YC-300L is a compass designed for use on a car dash board. It consists of a floating ball encapsulated in a clear, liquid-filled bulb. It has a light which can be plugged into an auto cigarette lighter. The applicable subheading for the compass will be 9014.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other direction finding compasses. The rate of duty will be 4.0% 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 this 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 this ruling, contact National Import Specialist Eric Francke at (212) 466-5669.

Sincerely,

Robert B.
Swierupski
Chief, Metals and
Machinery Branch National Commodity Specialist Division