The tariff classification of the "Nature Discovery Play Set" made in China.

PD G81837 September 27, 2000 CLA-2-95: D13 G81837 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Bernice Rudd Wal Mart Stores, Inc 702 Southwest 8th Street Bentonville, Ar 72716-8023 RE: The tariff classification of the "Nature Discovery Play Set" made in China. Dear Ms. Rudd: In a letter dated August 31, 2000, you requested a tariff classification ruling on the "Nature Discovery Play Set", product #46704. A sample was provided. The "Nature Discovery Play Set" is composed of eleven different articles packaged together in one retail box. The "Nature Discovery Play Set" is used by children, ages 3 and above, to catch and examine insects. A backpack, 11.5" long, 8.5" wide and 3.5" deep is provided for carrying some of the articles by the child while exploring nature and capturing the insects. The play set includes a small butterfly capture net and two plastic containers for holding and viewing insects. The larger container has a 2x magnifier built into the top. There is a plastic flashlight; a slip hinged bulb shaped bug catcher, plastic tweezers, an insect magnifier tray and a microscope with slides used for viewing captured specimens. A plastic non-functional walkie-talkie, and plastic, non-functional combination compass/survival knife with a plastic blade, ruler, pliers and magnifier is also included. The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTS). GRI 1 requires that classification be determined first according to the terms of theheadings of the tariff and any relative section or chapter notes. Although the term “toy,” in general, is not specifically defined in the tariff, the EN's to Chapter 95, HTSUSA, indicate that, “this Chapter covers toys of all kinds whether designed for the amusement of children or adults.” It has been Customs position that the amusement requirement means that toys should be designed and used principally for amusement. See, Additional U.S. Rule of Interpretation 1(a), HTSUSA. When contemplating toy sets, the EN's to 9503 provide that, “collections of articles, the individual items of which if presented separately would be classified in other headings in the Nomenclature, are classified in this Chapter when they are put up in a form clearly indicating their use as toys (e.g., instructional toys such as chemistry, sewing, etc., sets).” Customs, in general, classifies merchandise fitting this description in 9503.70, as toys put up in sets or outfits. Although backpacks, ordinarily, are separately classifiable from their contents, the components of this set are converted into toys by the manner in which they are put up, marketed and sold. The retail play set is intended for use by a child in their collecting and examination of insects. The components work in combination to this end with bug jars, play tweezers, net to capture insects and the backpack which serves as a means of carrying the implements. In looking at the product as a whole, we find the item is primarily designed for the amusement of children and, therefore, is classifiable in Chapter 95. The applicable subheading for the "Nature Discovery Play Set", product #46704, 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. Sincerely, Jeffrey R. Walgreen Port Director Portland, Maine