CLA-2-90:S:N:N1:104 881982

Mr. Marian Petre
Players Pick Inc.
1240 The Queensway
Etobicoke, Ont.
M8Z 1S2

RE: The tariff classification of a lottery number selection kit from Canada.

Dear Mr. Petre:

In your letter dated January 13, 1993, you requested a tariff classification ruling.

The Numbers Unlimited lottery number selection kit consists of a combination baseboard of coated card stock and six combination plastic templates presented in a jacket (may be coated card stock or plastic) with pockets to hold the baseboard and templates. The lottery player writes his numbers on line 1 of the baseboard and then slides the appropriate template over the baseboard to select the numbers. You indicate that the product is based on a complicated mathematical formula.

The applicable subheading for the Numbers Unlimited lottery number selection kit will be 9017.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for disc calculators, slide rules and other mathematical calculating instruments. The rate of duty will be 4.9 percent ad valorem.

Goods classifiable under subheading 9017.20.4000, HTS, which have originated in the territory of Canada, will be entitled to a 2.4 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director
New York Seaport