The tariff classification of educational toys from China

NY C82948 January 22, 1998 CLA-2-95:RR:NC:SP:225 C82948 CATEGORY: Classification TARIFF NO.: 9503.70.0000 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