CLA-2-39:S:N:N3D:221 878668

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 China.

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 transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport