CLA-2-90:CO:MSC:C24:B83143

TARIFF NO: 9014.10.9000

Ms. Cathy Schleiger
A.W. Fenton Company, Inc.
1157 Rarig Avenue
Columbus, OH 43219-2357

RE: The tariff classification of compasses from China

Dear Ms. Schleiger:

In your letter dated March 13, 1997, you requested a tariff classification ruling on behalf of your client, Consolidated Stores Corporation.

Two different styles of the same type of compass were included with your request. Each compass consists of a "floating" ball encapsulated in a clear, liquid-filled bulb for easy viewing. The compasses have a suction cup base for mounting on the dash of an automobile or boat.

The applicable subheading for the compasses will be 9014.10.9000, Harmonized Tariff Schedule of the United States, which provides for, direction finding compasses; other. The rate of duty will be 4 percent ad valorem.

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,

Thomas S. Winkowski
Area Port Director
Los Angeles International Airport