CLA-2-95:RR:NC:SP:225 C82948
Mr. Brian C. Perry
The Hipage Company, Inc.
P.O. Box 35026
Greensboro, NC 27425
RE: The tariff classification of educational toys from China
Dear Mr. Perry:
In your letter dated December 18, 1997, received in this
office on December 30, 1997, you requested a tariff classification
ruling on behalf of your client U.S. Worldwide Inc.
The submitted articles are toy science kits. The first item
is referred to as a "Lamp Socket & 2 Bulbs", style #WG 16020. The
product consists of a lamp socket and two miniature bulbs packaged
on a blister card with instructions for use on the back. The item
serves as an electrical experiment when combined with another
product, "Alligator Clips & Battery Clip", style #WG 16003. This
item contains a plastic battery housing designed to hold a "D" size
battery (not included) and two wires with alligator clips at either
end. The goods will be imported on a blister card with
instructions for use printed on the back. Reference is made of the
need to obtain the missing components from either one of the
products named. When used together, the articles demonstrate how
electrons are transmitted through a circuit to produce light.
This office finds the above described collection of articles,
when imported retail packed, work together to create an educational
toy set classifiable in Chapter 95. It must be noted, however,
that if the individual articles are imported separately than the
toy set classification would not be applicable and each item would
be classified separately in different headings.
The applicable subheading for the "Lamp Socket & 2 Bulbs" and
"Alligator Clips & Battery Clip" science kits, will be
9503.70.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other toys, put up in sets or outfits,
and parts and accessories thereof. The rate of duty will be free.
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
Alice J. Wong at 212-466-5538.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division