CLA-2-90:S:N:N1:104 881982
Mr. Marian Petre
Players Pick Inc.
1240 The Queensway
Etobicoke, Ont.
M8Z 1S2
Canada
RE: The tariff classification of a lottery number selection kit
from Canada.
Dear Mr. Petre:
In your letter dated January 13, 1993, you requested a
tariff classification ruling.
The Numbers Unlimited lottery number selection kit consists
of a combination baseboard of coated card stock and six
combination plastic templates presented in a jacket (may be
coated card stock or plastic) with pockets to hold the baseboard
and templates. The lottery player writes his numbers on line 1
of the baseboard and then slides the appropriate template over
the baseboard to select the numbers. You indicate that the
product is based on a complicated mathematical formula.
The applicable subheading for the Numbers Unlimited lottery
number selection kit will be 9017.20.4000, Harmonized Tariff
Schedule of the United States (HTS), which provides for disc
calculators, slide rules and other mathematical calculating
instruments. The rate of duty will be 4.9 percent ad valorem.
Goods classifiable under subheading 9017.20.4000, HTS, which
have originated in the territory of Canada, will be entitled to a
2.4 percent 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