CLA-2-95:S:N:N3D:225 852676
Mr. Bill Bolstad
The Math Learning Center
P.O. Box 3226
Salem, Oregan 97302
RE: The tariff classification of Wooden Pattern Blocks from
Canada
Dear Mr. Bolstad:
In your letter dated May 14, 1990, you requested a tariff
classification ruling.
The goods are described as Wooden Pattern Blocks in assorted
shapes and colors. The blocks are to be used to facilitate the
instruction of math. In your letter you included a copy of your
catalog which describes your company as a nonprofit organization.
We assume your intention is to request the duty free provision
under HTS#9810.00.3500, which provides for articles imported for
the use of any nonprofit institution established for educational
purposes. This provision includes blocks and other dimensional
shapes designed for the classroom instruction of children.
Headnote number 1 of Chapter 98 specifies that "articles
covered by this subchapter must be exclusively for the use of the
institutions involved, and not for distribution, sale or other
commercial use within 5 years after being entered". It is quite
clear from your catalog that your organization sells these
blocks to teachers, school districts and other participants in
your workshops. It must also be noted that your organization
provides courses to teachers, parents and others who will be
purchasing the blocks for use in their classes and that your
company does not actually use the blocks to teach math to
children.
Based on the above facts your organization does not qualify
for the duty free provision allowed under 9810.00.3500.
The applicable subheading for the Wooden Pattern Blocks will
be 9503.30.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other toys, Other, Toy building
blocks, bricks and shapes. The duty rate will be 6 percent ad
valorem.
Goods classifiable under this subheading, which have
originated in the territory of Canada, will be entitled to a 4.8
percent ad valorem rate of duty under the United States-Canada
Free Trade Agreement (FTA) upon compliance with all applicable
regulations.
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