CLA-2-90:RR:NC:MM:114 K83675
Mr. Steven De Core
D & D Customhouse Brokerage, Inc.
701 Newark Avenue, Suite LL1
Elizabeth, New Jersey 07208
RE: The tariff classification of the Exploring Micro Science Childrens Book Box Set made in China
Dear Mr. De Core:
In your letter dated February 24, 2004, on behalf of your client Wallace of Bridgeport dba Top That Inc., you requested a tariff classification ruling on the Exploring Micro Science Childrens Book Box Set made in China. A sample of the Exploring Micro Science Childrens Book Box Set was submitted with the ruling request.
The submitted item is identified in your letter as the Exploring Micro Science Childrens Book Box Set. The sample consists of a self-assembly microscope, one blank glass slide, one prepared natural fibers glass slide, and a 32-page book entitled “Exploring Micro Science”. The microscope features an adjustable focus, and 100 power and 150 power magnification. The items will be imported packaged together in a closed window display cardboard box ready for retail sale.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.
The Exploring Micro Science Childrens Book Box Set is a single retail package containing items that are classifiable under several separate headings or subheadings of the tariff. The Explanatory Notes represent the official interpretation of the HTS at the international level. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale”. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.
The subject articles in the Exploring Micro Science Childrens Book Box Set, in our opinion, meet the criteria for sets as the terms are defined in the cited Explanatory Notes. For the purposes of the HTS, the merchandise constitutes a set. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The microscope imparts the essential character to the Exploring Micro Science Childrens Book Box Set.
The applicable subheading for the Exploring Micro Science Childrens Book Box Set will be 9011.80.00, HTS, which provides for compound optical microscopes; other microscopes. The rate of duty will be 6.4 percent ad valorem.
Your sample is being returned as requested.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kiefer at 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division