Ms. Rosalie Landen
The Hipage Company
Greensboro Business Park
532 N. Regional Road, Suite D, 27409
P.O. Box 35026
Greensboro, N.C. 27425
RE: The tariff classification of overhead educational items from
Dear Ms. Landen:
In your letter dated September 22, 1992, on behalf of U.S.
Worldwide Inc., you requested a tariff classification ruling.
The educational items consist of "Attribute Blocks," "Base
Ten Blocks," "Coins," "Color Tiles" and "Counters." These items
are used to teach children from four years of age to fourth grade
how to count, recognize shapes and name colors. All are composed
of plastics and they are meant for use with overhead projectors.
The applicable subheading for the overhead educational items
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.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport