CLA-2-90:S:N:N1:104 885574

Mr. Hans Skacel
Skacel Collection, Inc.
224 S.W. 12th Street
Renton, WA 98055

RE: The tariff classification of a knitting needle gauge from Germany

Dear Mr. Skacel:

In your letter dated April 21, 1993, you requested a tariff classification ruling.

The knitting needle gauge is made of plastic and measures approximately 2 1/2 x 2 1/2 inches. Holes of various sizes have been drilled into the plastic. Each hole corresponds to a particular size knitting needle. For identification purposes, the appropriate size in inches is printed against its respective hole. The size of a knitting needle is determined by inserting the knitting needle into the holes until a positive match is made. A ball point pen measuring one inch has been inserted into the plastic for ease of recording the knitting needle's size.

The applicable subheading for the knitting needle gauge will be 9031.80.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other measuring or checking instruments, appliances and machines. The rate of duty will be 4.9 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