The tariff classification of a Spiral Art kit from China

The tariff classification of a compass and a ruler from ChinaDear Mr. Dichter: In your letter dated September August 17, 1994, on behalf of Creative Plastic Industries, Inc., you requested a tariff classification ruling and marking advise. Item # 3005 is called General Issimo - The Ruler. This is an expandable 6" to 12" ruler. This ruler can extend to let you draw or measure up to 12 inches. Item # 3006 is called Christopher Compass. This is an adjustable compass. The legs spread apart so you can draw a circle up to 6 inches in diameter. A pencil is included. The applicable subheading for Items # 3005 a ruler will be 9017.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for drawing, marking-out or mathematical calculating instruments; instruments for measuring length, for use in the hand; parts and accessories thereof: other instruments. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for Items # 3006 a compass will be

Navigation Plotting Aids; navigational triangle; graduated parallel rules; one hand dividers; ultra light dividers; square protractor; breton plotter; bi-rola rule; EN 90.14; EN 90.17; "navigation"; GRI 3(a); EN to GRI 3(a); HQ 085235

Protest 2704-92-103393; Shimatronic Design System; Drawing Instrument; Chapter 90, Note 3; Section XVI, Notes 1(m) and 4; Explanatory Note 90.17; NY 848655; HQs 953922, 955426, 082127, 086126, and 086082; 8471.92.40

Protest 1001-92-106531; Computer Styluses; Drawing Instruments; Digitizers; HQ 082127; Section XVI, Note 1(m); 8471.92.10; 8473.30.40

Target Series 2 Pen Plotter; 8471.92.65; printer units; other drawing instruments; Note 1(m), Section XVI; HRL 951005; HRL 952986; media size; specialized features; computer-aided design; HRL 951366; HRL 089222