The tariff classification of a toy chemistry set from China
Issued June 5, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.70.0030
Headings: 9503
Product description
This item consists of one 2 oz. bottle of sodium bicarbonate, one 2 oz. bottle of calcium chloride and one 2 oz. bottle of phenol red. Instructions are printed on the back of the blister card on which it is packaged. This product is designed as an educational tool for use in demonstrating the properties of different chemicals and how they interact when combined. The item is intended for children ages 8 and above with adult supervision recommended. The activity of combining and mixing the chemicals provides amusement and entertainment to the user whether or not one actually comprehends any scientific knowledge. Accordingly, in its imported condition, the item is considered an educational toy set for tariff classification purposes.
CBP rationale
The applicable subheading for "The Great Heat Mystery" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other.
Full text
NY B85835 June 5, 1997 CLA-2:RR:NC:SP:225 B85835 CATEGORY: Classification TARIFF NO.: 9503.70.0030 Mr. Brian C. Perry The Hipage Company, Inc. Greensboro Business Park 532 N. Regional Road, Suite D, 27409 P.O. Box 35026 Greensboro, NC 27425 RE: The tariff classification of a toy chemistry set from China Dear Mr. Perry: In your letter dated May 14, 1997 you requested a tariff classification ruling on behalf of your client U.S. Worldwide Inc. The sample submitted is referred to as "The Great Heat Mystery". This item consists of one 2 oz. bottle of sodium bicarbonate, one 2 oz. bottle of calcium chloride and one 2 oz. bottle of phenol red. Instructions are printed on the back of the blister card on which it is packaged. This product is designed as an educational tool for use in demonstrating the properties of different chemicals and how they interact when combined. The item is intended for children ages 8 and above with adult supervision recommended. The activity of combining and mixing the chemicals provides amusement and entertainment to the user whether or not one actually comprehends any scientific knowledge. Accordingly, in its imported condition, the item is considered an educational toy set for tariff classification purposes. The applicable subheading for "The Great Heat Mystery" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
More rulings on the same tariff codes
Application for Further Review of Protest No.2704-96-100566;"Pocahontas Beauty Basket"
Fun With Electronics
"Princess Sweetheart Dress-Up Set"
The tariff classification of an educational science kit from China and Singapore
The tariff classification of an educational science kit from China and Singapore
The tariff classification of water toys and a rocket set from China
The tariff classification of an educational toy embroidery kit from China
The tariff classification of animal bath toys, toy vehicles and a pool toy from China
The tariff classification of toy chemistry sets from China
The tariff classification of toy construction sets and a dress up set from Hong Kong
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →