CLA-2-98:RR:NC:SP:233 D81751

Mr. Ralph C. Levy
MMI Corporation
2950 Wyman Parkway
Baltimore, MD 21211

RE: The tariff classification of an inflatable dome from Spain.

Dear Mr. Levy:

In your letter dated August 25, 1998, you requested a tariff classification ruling.

You have submitted literature describing the inflatable dome which is made of plastic fabric. It is used as a planetarium, to project stars from a small star projector. The dome is available in two sizes: 4.6 meters diameter and 5.8 meters diameter. You indicate that the dome is solely for educational use and will be installed in an educational institution, science center or museum.

The applicable subheading for the inflatable dome will be 9810.00.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles imported for the use of any public library, any other public institution or any nonprofit institution established for educational, scientific, literary or philosophical purposes, or for the encouragement of the fine arts: patterns and models exclusively for exhibition or educational use at any such institution. The rate of duty will be free.

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 Lawrence Mushinske at 212-466-5739.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division