Base Ten Manipulative Set from Japan
Complete base ten set with 100 unit cubes, 10 rods, 10 flats, and 1 cube for teaching place value and decimal concepts. Wooden construction designed to third-grade classroom specifications for nonprofit schools. Covered under HTS 9810.00.35.00 as arithmetical materials for classroom instruction.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document third-grade place value curriculum; verify exact component quantities; ensure institutional math program certification