CLA-2-49:S:N1:234 867911
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
Area Director
New York Seaport