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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

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