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NY 867911


October 24, 1991

CLA-2-49:S:N1:234 867911

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.99.8000; 9810.00.3500

Ms. Antonia Stokely
3158 Eucalyptus St. #22
Marina, California 93933

RE: The tariff classification of a "Reading Box" from Germany.

Dear Ms. Stokely:

In your letter dated September 8, 1991, you requested a tariff classification ruling.

A sample was submitted and will be returned as requested. It is a hinged plastic-and-wood box containing a large assortment of small (about 1 x 3 cm) rectangular pieces of white plastic sheeting, each of which has been printed either with a letter of the alphabet, a combination of such letters, or a punctuation symbol. Also included is a grooved paperboard display board/stand upon which the letters can be placed and rearranged to form words, phrases, etc.

You indicate that this product, known as a "Reading Box," is a first grade reading tool used in public schools in Germany, Switzerland and Austria, and that you are interested in introducing it to American parents and the educational community here. You believe that state departments of education, publishing houses or bookstores might be interested in ordering it.

You also argue that since the "Reading Box" is not a luxury item but a basic, educational teaching tool "that could revitalize American elementary education," it should not be subject to a high rate of duty.

Subheading 9810.00.3500, Harmonized Tariff Schedule of the United States (HTS), provides for the duty-free entry of articles (including letters, numbers, other symbols, and printed matter) imported for the use of any public library or any other public or nonprofit institution established for educational purposes. Such articles must be exclusively for the use of the institution involved, and not for distribution, sale or other commercial use within five years after being entered. To be eligible for this provision, the articles must be designed for a specific course of study involving classroom instruction of children. They must also be imported by or upon the order of the nonprofit institution. (This may be certified at time of entry by a letter from the organization.) The mere expectation of a possible future sale to a nonprofit institution would not qualify a shipment for free entry under this provision.

Accordingly, "The Reading Box" will be eligible for duty- free entry under subheading 9810.00.3500, HTS, only if all of the requirements outlined above are met at the time of importation.

Otherwise, the applicable subheading for the "The Reading Box" will be 4911.99.8000, HTS, which provides for other (than certain enumerated) printed matter. The rate of duty will be 4.9%.

We also note that the sample is not marked with its country of origin. The merchandise will be required to be so marked (i.e., "Made in Germany"), in a conspicuous place, upon importation into the United States.

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

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