NY 882086
February 09, 1993
CLA-2-90:S:N:N1:104 882086
CATEGORY: Classification
TARIFF NO.: 9014.10.9000
Ms. Michelle Bennett
Somerville House
3080 Yonge St., Suite 5000
Toronto, Ont., Canada M4N 3N1
RE: The tariff classification of The Pathfinder's Adventure Kit
from Hong Kong and China.
Dear Ms. Bennett:
In your letter dated January 19, 1993 you requested a tariff
classification ruling.
The Pathfinder's Adventure Kit you describe as a book
package designed to help children find their way in the city or
country and to learn basic direction. The kit as evidenced by the
sample provided consists of the following components:
book US$0.466
map 0.108
compass insert 0.076
corrugated insert 0.013
backing card 0.036
printing total US$0.663
compass 0.320
lanyard 0.025
components total 0.345
plastic snap-shut packaging pouch 0.323
assembly 0.187
total cost US$1.554
The manufacture and printing of all components occurred in Hong
Kong. Assembly was in China. The sample is being returned as
requested.
The applicable subheading for the Pathfinder's Adventure Kit
will be 9014.10.9000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other direction finding
compasses: other. The duty rate will be 5.7 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