The tariff classification of a toy microscope from China
Issued May 9, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0030
Headings: 9503
GRI rules applied: GRI 3(b)
Product description
The article consists of a plastic microscope, 12 specimen covers, 3 specimen vials, a plastic 4-color rotating filter, 5 mounting slides, a plastic magnifying glass, an illuminator and an illustrated instruction manual. The microscope measures approximately 7 1/2 inches in height with a tube length of less than 4 3/8 inches. It has the capacity for magnifications of 100X, 300x and 600x. All components will be imported packaged together in a closed window box ready for retail sale. In accordance with GRI 3(b) of the Harmonized Tariff Schedule, the items work together to form a set with the essential character imparted by the toy microscope.
CBP rationale
The applicable subheading for the "Microscope Fact Set 26 PC" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism.
Full text
NY A82638 May 9, 1996 CLA-2-95:RR:NC:FC: 225 A82638 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Mr. Michael Rosbach Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a toy microscope from China Dear Mr. Rosbach: In your letter dated April 11, 1996, received in this office on April 16, 1996, you requested a tariff classification ruling. A sample of the "Microscope Fact Set 26 PC", item #962673, was submitted with your inquiry. The article consists of a plastic microscope, 12 specimen covers, 3 specimen vials, a plastic 4-color rotating filter, 5 mounting slides, a plastic magnifying glass, an illuminator and an illustrated instruction manual. The microscope measures approximately 7 1/2 inches in height with a tube length of less than 4 3/8 inches. It has the capacity for magnifications of 100X, 300x and 600x. All components will be imported packaged together in a closed window box ready for retail sale. In accordance with GRI 3(b) of the Harmonized Tariff Schedule, the items work together to form a set with the essential character imparted by the toy microscope. The applicable subheading for the "Microscope Fact Set 26 PC" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. 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, Roger J. Silvestri Director, National Commodity Specialist Division
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