CLA-2-90:S:N:N1:104 864208

Mr. Kenneth A. Hough
Winter Park Warehousing & Shipping
P.O. Box 4480
Winter Park, Florida 32793

RE: The tariff classification of a combination protractor/set square/center finder/rule from England.

Dear Mr. Hough:

In your letter dated June 3, 1991, you requested a tariff classification ruling.

The AngleMaster is a combination of a protractor, set square, center finder and rule. This instrument enables the user to construct or find angles and points with accuracy and simplicity.

The applicable subheading for the AngleMaster will be 9017.20.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for other drawing, marking-out or mathematical calculating instruments. The rate of duty will be 5.8 percent ad valorem. Your request for a ruling on the marking of the AngleMaster is being forwarded to the Value and Marking Branch, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington, D.C. 20229. A ruling will be issued to you from that office. 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