C85485 C8 Ruling Active

The tariff classification and status under the North American Free Trade Agreement (NAFTA), of an educational toy kit from China; Article 509

Issued April 15, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

A sample of the item was reviewed in this office during a meeting with you on February 25, 1998. The kit is designed for children ages 6 and up and comes in model numbers MKR-122, MKE-122, MK-60, MK-20 and MKP-1. A variety of electrical experiments may be conducted utilizing the instruction manual and an assortment of electrical components. The electronic components include: wire, resistors, integrated circuits, transistors, diodes, capacitors, switches, speaker, electric motor, microphone, light bulb socket, light bulb, etc. Each of these pieces are encased in plastic shapes that snap together upon a clear plastic base plate on which the experiment is constructed. Guidance in the form of printed instructions and diagrams are supplied in the manual. The unit also comes with a battery pack which accepts 1.5 volt batteries. The kit enables one to construct numerous kinds of electrical circuits and conduct various kinds of experiments. The article provides amusement through manipulative play in the arrangement of the electrical components. This office finds the described product qualifies as an educational toy set classifiable in Chapter 95.

CBP rationale

The applicable subheading for the "Electronic Construction Kit" 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.

Full text

NY C85485 April 15, 1998 CLA-2-95:RR:NC:SP:225 C85485 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Bruce Hartley Chinese/American Joint Enterprise Venture 16 Farr Avenue Johnson City, New York 13790 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of an educational toy kit from China; Article 509 Dear Mr. Hartley: In your letter dated March 10, 1998, received in this office on March 17, 1998, you requested a classification ruling and the applicability of NAFTA for an "Electronic Construction Kit" from China. A sample of the item was reviewed in this office during a meeting with you on February 25, 1998. The kit is designed for children ages 6 and up and comes in model numbers MKR-122, MKE-122, MK-60, MK-20 and MKP-1. A variety of electrical experiments may be conducted utilizing the instruction manual and an assortment of electrical components. The electronic components include: wire, resistors, integrated circuits, transistors, diodes, capacitors, switches, speaker, electric motor, microphone, light bulb socket, light bulb, etc. Each of these pieces are encased in plastic shapes that snap together upon a clear plastic base plate on which the experiment is constructed. Guidance in the form of printed instructions and diagrams are supplied in the manual. The unit also comes with a battery pack which accepts 1.5 volt batteries. The kit enables one to construct numerous kinds of electrical circuits and conduct various kinds of experiments. The article provides amusement through manipulative play in the arrangement of the electrical components. This office finds the described product qualifies as an educational toy set classifiable in Chapter 95. The applicable subheading for the "Electronic Construction Kit" 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. To address your inquiry involving NAFTA we would advise that this article does not qualify for preferential treatment under the NAFTA because the construction kit will not be wholly obtained or produced entirely in the territory of a NAFTA country. Furthermore, you have not indicated in your letter that any of the component parts or final assembly operation will have originated in, or be conducted in, a NAFTA country. Therefore, discussion of eligibility is not applicable. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). 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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