NY 864909: The tariff classification of "Zoo Animal Teaching Aids" fromKorea

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 864909

                                  JUL 31 1991


CLA-2-90:S:N:N1:102 864909  

CATEGORY:  Classification

TARIFF NO.: 9023.00.0000  

Mr. Christopher James
The ZOO
Route 2, Box 2086
Melrose, FL 32666

RE:  The tariff classification of "Zoo Animal Teaching Aids" from
Korea

Dear Mr. James:

     In your letter dated June 26, 1991 you requested a tariff
classification ruling.         
     
     The items in question are a series of stuffed animals with
typodont mouths.  A typodont is a model of human dentition, correct in
dental anatomy.  The models are frequently used in the dental field to
demonstrate proper oral procedures to patients.  The "Zoo" animals are
sold to dental professionals and used as a training aid for teaching
children.  An additional line of accessories, such as an oversize
toothbrush and orthodontic appliances, is made available to the
purchaser.  The selling price is substantially out of the range of
regular stuffed animals.

     The applicable subheading for the "Zoo" animals will be
9023.00.0000, Harmonized Tariff Schedule of the United States (HTS),
which provides for  instruments, apparatus and models, designed for
demonstrational purposes (in education or exhibitions), unsuitable for
other uses.  They are subject to a free rate of duty.

     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