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NY 857642


November 19, 1990

CLA-2-39:S:N:N3G:221 857642

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Ms. Patricia Buchanan
Quast & Co., Inc.
P.O. Box 51378
Indianapolis, Indiana 46251

RE: The tariff classification of "S.B. Manipulatives" from Hong Kong.

Dear Ms. Buchanan:

In your letter dated October 17, 1990, on behalf of Innovative Sourcing, Inc., you requested a tariff classification ruling.

The S.B. Manipulatives consist of small plastic pieces of various shapes and colors. They are teaching aids that help young students to differentiate between colors, shapes and quantities.

The applicable subheading for the S.B. Manipulatives 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

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