The tariff classification of a "140 Projects Lab" manufactured in China.

PD C89899 July 17, 1998 CLA-2-95:D:C:DO3 C89899 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Machelle Blair Wal-Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a "140 Projects Lab" manufactured in China. Dear Ms. Blair: In your letter dated July 1, 1998, you requested a tariff classification ruling. You provided a sample of a toy "140 Projects Lab" young scientist kit, vendor Stock # EpL-140. The article is a black plastic case which opens to reveal a surface divided into several groupings of spiral wire connectors and electronic devices including sections labeled "speaker", "Batteries", "Transistors", "Control", "Switch", "Resistors OHM", "Capacitors Farad", and other categories. Included is a printed set of instructions giving 140 separate experiments that can be completed by attaching wire to various combinations of devices found in the different categories. Six AA batteries are included with the kit. The retail box advertises the kit as a learning device suitable to teach ages 10 and up easy and fun ways to learn electronics while building a radio, electronic game or other electronic projects. The applicable subheading for the "140 Projects Lab",is 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, other, other toys and models. This classification is free of duty. The sample has been returned under separate cover. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, David F. Greenleaf Port Director, Dallas/Ft. Worth