CLA-2 CO:R:C:G 084926 DSN
Mr. Arcelio V. Gerardo
Import Supervisor
Tasco Quality Optics
7600 Northwest 26 Street
Miami, Florida 33122-1494
RE: Classification and GSP eligibility for chemistry kits
Dear Mr. Gerardo:
This ruling letter is in response to our inquiry of May 24,
1989, in which you requested GSP eligibility and tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), for a junior science kit and a energy
lab kit. Samples were provided for examination.
FACTS:
The "toy junior science lab kit" is a chemistry kit for
children. The kit includes a candle holder, copper sulfate, eye
dropper, filter paper, measuring spoons, plastic slides, sea
sand, sodium ferrocyanide, specimen slides, steel wool, stones,
tannic acid, test tubes, a holder, a rack and zinc metal. All of
these articles are of Israeli origin. Also included in the kit
is a microscope which is of Taiwan origin. This kit is designed
to teach children how to use a microscope and arouse their
interest in science. The total value of the goods originating in
Taiwan is $2.68. The microscope is valued at $2.40. The total
value of the kit is $6.35.
The "toy energy and you lab kit" is designed for teaching
children how to control, transform and use various forms of
energy. The kit and accompanying instruction booklet contain
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over 120 experiments about how to make windmills, levers, cars,
and batteries. All of these articles except for a magnifier and
an eye dropper are produced in Israel. The magnifier and eye
dropper are produced in Hong Kong and Taiwan respectively. The
total value of the magnifier is $0.25. The total value of the
eye dropper is $.08. The total value of the kit is $10.85.
ISSUE:
Whether the samples at issue are classified under heading
9503, HTSUSA, and whether they are eligible for GSP treatment.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. 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 state that the heading covers educational
toys, such as toy 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. It is our opinion
that the samples at issue, while not exclusively toy chemistry
sets, do in fact resemble them so as to be classifiable under
this heading. We note that the microscope included with the "toy
junior science lab kit" is considered a toy because it is
designed for the amusement of children and is not functional as a
real microscope because its magnifying abilities are limited.
Our next concern is to determine whether the samples at
issue are eligible for GSP treatment. Under the GSP, eligible
articles which are imported directly from a designated
beneficiary developing country (BDC) into the U.S. qualify for
duty-free treatment if the sum of the cost or value of the
constituent materials produced in the BDC plus the direct costs
involved in processing the eligible article in the BDC is at
least 35 percent of the article's appraised value at the time it
is entered into the U.S. See 19 U.S.C. 2463.
Israel is a BDC, see General Note 3(c)(ii)(A), HTSUSA, and,
according to the above analysis, the samples at issue will be
classified under subheading 9503.70.8000, HTSUSA, a GSP-eligible
provision. Assuming that the sets satisfy the 35 percent value
added requirement and the other applicable requirements of
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Section 10.171 through Section 10.178, Customs Regulations, the
sets will be entitled to duty free treatment under the GSP.
HOLDING:
The samples at issue are classified under subheading
9503.70.8000, HTSUSA, which provides for other toys; reduced-size
models and similar recreational models, working or not; puzzles
of all kinds; and accessories thereof, other toys, put up in sets
or outfits, and parts and accessories thereof, other, other, and
dutiable at the rate of 6.8 percent ad valorem, or free of duty
under the GSP of all requirements are met.
Sincerely,
John Durant, Director
Commercial Rulings Division