NY 878688
OCTOBER 02 1992
CLA-2-98:S:N:N1:233 878688
Mr. Ed Baker
A.N. Deringer
30 West Service Road
Champlain, New York 12919-9703
RE: The tariff classification of a teaching kit from Canada.
Dear Mr. Baker:
In your letter dated September 22,1992, on behalf of Art
Image Publications, Inc. of Montreal, you requested a tariff
classification ruling.
The teaching kit entilted "Imagine and Me" consists of
teacher's guide books, volume 1 and 2, student's book, teacher's
and student's cassettes, puppet, large art prints and
illustrations, small art prints and illustrations including cards
and geometrical shapes, 22 fabric scarves and a transparent
plastic case.
Item 9810.00.35, Harmonized Tariff Schedules (HTS), provides
for the duty free entry of certain articles, fabricated to
specification and designed for the classroom instruction of
children, which are for the use of any public institution or any
nonprofit institution established for educational purposes. To
qualify for entry under item 9810.00.35, HTS, the articles must
be imported by or upon the order of a nonprofit institution. The
importation of articles on the hope or expectation of a sale to a
nonprofit institution would not qualify for free entry under this
tariff provision.
Since your teaching kit "Imagine and Me" is fabricated to
specification, designed for the classroom instruction of children
and will be imported only upon the order of a nonprofit
institution, it qualifies for free duty status.
The applicable subheading for the teaching kit "Imagine and
Me" will be 9810.00.35, Harmonized Tariff Schedule of the United
States (HTS), which provides for articles imported for the use of
any public institution or any 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. The rate of duty will be free.
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