CLA-2-90:OT:RR:NC:N1:105
Christopher Ball
Celestron
2835 Columbia Street
Torrance, CA 90503
RE: The tariff classification of bug specimen and prepared slide kits from China
Dear Mr. Ball:
In your letter dated July 26, 2018, you requested a tariff classification ruling.
Your submission concerns a total of five products, three 3D Bug Specimen Kits and two Prepared Slide Kits.
The three 3D Bug Specimen Kits, identified by item numbers 44407, 44408 and 44409, each contain four real insect specimens preserved in resin. Item 44407 contains a Scorpion, a Blackish Stag Beetle, a Longhorn Beetle, and a Fire Bug; item 44408 contains a Hornet, a Black Camellia Shield Bug, an Emerald Rose Chafer, and a Home Spider; item 44409 contains a Jewelled Frog Beetle, a Golden Cicada, a Small Stag Beetle, and an Ant & Red Bean. The dimensions for each specimen are 1.75" x 0.75" x 0.75". The specimen slides are said to be ideal for observation and study by microscope.
The two Prepared Slide Kits, identified by item numbers 44410 and 44412, are kits that contain a collection of glass microscope slides prepared with various specimens for the express purpose of microscopic study. Each slide contains a different specimen, and the assortment of specimens includes fish scales, blood smears, plant stems, fungi, single-cell organisms, etc. Item 44410 contains a collection of 25 prepared slides, while item 44412 contains a collection of 100 prepared slides.
Based on the information provided, the 3D Bug Specimen Kits and the Prepared Slide Kits serve a function similar to that of the prepared slides for microscopic study described by Harmonized System Explanatory Note 7 to Heading 9023. Consequently, the five products at issue would be properly classified in that heading.
The applicable subheading for the 3D Bug Specimen Kits and the Prepared Slide Kits will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
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 Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division