CLA-2:CO:R:C:G 083048 SER
Mr. Andrew Glanz
Natural Science Industries, Ltd.
51-17 Rockaway Beach Blvd.
Far Rockaway, NY 11691
RE: Chemistry set
Dear Mr. Glanz:
This is in reference to your letter of July 18, 1988,
requesting the tariff classification, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for a
chemistry set. A sample was submitted.
FACTS:
The chemistry set contains twenty five chemicals or chemical
derivatives, test tubes and beakers, glass rods, tubing, slides,
litmus paper, petri dishes, depression trays, a mesh tripod, a
galvanometer kit, safety goggles and various implements to assist
in conducting experimentation. It also includes a manual,
chemical charts and experiment guide books. The components for
this set originate from countries all over the world, namely, the
United States, Poland, China, Taiwan, Germany and England.
ISSUE:
What is the proper classification of the chemistry set
under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative Section or Chapter notes.
Heading 9503, HTSUSA, provides for other toys; reduced-size
models and similar recreational models, working or not; puzzles
of all kinds. The Explanatory Notes constitute the official
interpretation of the tariff at the international level. The
Explanatory Notes to heading 9503, HTSUSA, explicitly state that
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the heading covers educational toys, such as chemistry sets.
The Notes further state that "collections of articles, the
individual items of which if presented separately would be
classified in other headings in the Nomenclature, are classified
in this chapter when they are put up in a form clearly indicating
their use as toys, for example, instructional toys such as
chemistry sets". The chemistry set at issue is not only an
explicit example used in the Notes, but it is also a classic
example of the type of article where the true amusement value
would be found in the coordination of action between the separate
articles.
It has been suggested that the instructional manuals,
experimentation books and charts included with the chemistry sets
should not be classified with the set but should be broken out
separately because the books can normally come in duty free,
pursuant to the Florence Agreement. We do not agree with this
suggestion for several reasons.
The United States has agreed, by international convention,
to adopt the Harmonized System nomenclature and rules of
classification as its tariff. The proper rates of duty to be
assessed against imported merchandise can be determined only
after the merchandise has been classified in accordance with the
legal principles set out in the tariff, and not before. When,
following those rules, the Customs Service determines that
imported merchandise is classifiable under a subheading, the rate
of duty assessed is that for the provision under which the
merchandise is classified. The fact that the various articles in
a set, if entered separately, could be subject to lower, or
higher, rates, is not determinative. Importers who do not wish
particular items to be classified with other articles of
merchandise have the option of importing the articles separately.
In addition, in support of the above argument, we must look
at the intent of the drafters. The goal of the Harmonized System
is to place all goods that are imported into a specific
classification category. The Harmonized System is a detailed
goods nomenclature, in which all goods are classifiable. With
the merchandise at issue this is especially true because
chemistry sets are explicitly mentioned. It would be
unquestionable to think of a chemistry set that would not include
some instructional manuals. Thus, when the drafters mentioned
chemistry sets and did not state that the instructional manuals
should be considered or classified elsewhere, it is be
conclusive that the manuals are to be considered wholly as a part
of the chemistry set and not to be considered separately.
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HOLDING:
The merchandise at issue is classified under subheading
9503.70.8000, HTSUSA, which provides for other toys, put up in
sets or outfits, and parts and accessories thereof, other, other.
The rate of duty is 6.8 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division