CLA-2-90:RR:NC:N1:105
Mr. Irvin N. Gleim
Gleim Publications, Inc.
P.O. Box 12848
University Station
Gainesville, FL 32604
RE: The tariff classification of flight computer from South Korea
Dear Mr. Gleim:
In your letter dated December 11, 2006, you requested a tariff classification ruling.
You submitted a sample E6B Gleim Flight Computer. The sample is a printed card, about 3 inches by 9 inches, which has, on each side, printed wheels which rotate to coincide with or reveal various numbers through openings in the wheel.
Per the instructions on www.gleim.com, multiple calculations can be made that enable the user to skip performing a mathematical calculation. For example, rotating the dial properly will enable a user who knows the distance to be traveled (in nautical miles) and the time of travel (in minutes) to read off the corresponding groundspeed (in knots.) Other similar calculations include Determining Time Required and Determining Endurance.
The item is thus similar to the “rules and discs” in Harmonized System Explanatory Note C to 90.17.
To answer your specific question, there is no limitation on the number of items that can be imported of the E6B.
The applicable subheading for the E6B will be 9017.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Disc calculators, slide rules and other mathematical calculating instruments. The rate of duty will be 3.9 percent ad valorem.
Per your request, the sample is being returned to you, in a separate mailing.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division