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“Imports under heading 9023 are currently duty-free, reflecting the policy of not placing a burdensome tax on educational products. The sudden imposition of punitive tariffs would thus place Pitsco—and the educational entities that rely on our offerings—in a precarious position. Tariffs as high as 25 percent would force us to spend millions of dollars every year in customs duties—costs that would have to be passed along to schools, teachers, and students.”