The tariff classification of a toy microscope with accessories, a flashlight and a light scope from China

NY G83729 November 20, 2000 CLA-2-95:RR:NC:SP:225 G83729 CATEGORY: Classification TARIFF NO.: 9503.90.0045; 8513.10.2000; 9011.80.0000 Ms. Andrea Pietri Savant Customs Brokers & Freight Forwarders, Inc. 11 Broadway, Suite 1068 New York, N.Y. 10004 RE: The tariff classification of a toy microscope with accessories, a flashlight and a light scope from China Dear Ms. Pietri: In your undated letter, received in this office on October 25, 2000, you requested a tariff classification ruling on behalf of Sakar International, Inc. Three samples were submitted to this office for review. “My First Microscope,” item #47228 consists of a toy microscope, two specimen vials, one plastic slide, one dropper and a 6 ¼” flashlight. The microscope is made of plastic and is constructed with minimal capacity for magnification. A stage mirror is incorporated into the unit to reflect light for clearer visibility of the specimens. The vials, slide and dropper serve to accessorize and work with the microscope. These items are not well constructed and clearly are identifiable as toys. The flashlight, however, is a fully functioning article of commerce with utilitarian value of its own. Although inexpensive, it still operates like an ordinary flashlight. Even when put up with the microscope and other toy components, the flashlight remains independent in its use, having no relationship to the other products in the retail package. Without a shared or common purpose for use together, the item does not qualify as a set for classification purposes and must be separately classified. The second article, item #96051 “Explore the Planet™, consists of virtually the same components as that named above in “My First Microscope.” The only difference is the size of the flashlight. In this set, the flashlight measures approximately 3 ¾” in length. All other aspects of the product’s design and use remain the same as item #47228. The “Portable Earth-Scope,” item #38451, from the “Explore the Planet™” series, is designed to magnify small objects such as leaves, soil, hair, etc. The article is called a lightscope and contains an eyepiece, lens, a field lens and an objective lens. The lens system provides 30 power magnification. There is a built-in light, which is powered by an “AA” battery (not included). Its built-in stand is called a focusing foot and is an extension at the base of the objective lens. The lightscope is viewed as an optical device. The applicable subheading for the toy microscope, specimen vials, plastic slide and dropper, contained within item’s #47228 and #96051, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free. The applicable subheading for the flashlight in item’s #47228 and #96051 will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy…lamps: flashlights. The rate of duty will be 12.5 percent ad valorem. The applicable subheading for the “Portable Earth-Scope,” item #38451, will be 9011.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for compound optical microscopes; other microscopes. The rate of duty will be 6.4 percent ad valorem. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division