N004704 N0 Ruling Active

The tariff classification of a children’s laboratory set from China.

Issued January 18, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

The item is described as a kid’s laboratory set marketed as the “Whodunit? Lab.” The kit teaches kids how to solve six forensic cases by providing all of the clues and evidence within the set. The “Whodunit? Lab” includes a fold down storage rack, a 200x microscope, a battery operated light table, case book and instructions, storage rack containing 30 evidence slides, a beaker and four 8ml. test tubes, blood analysis tray, chromatography ring with 30 strips of chromatography paper, as well as other materials. The set also includes case evidence materials such as synthetic blood samples, blood analysis antiserum, hair samples, fiber samples along with fiber identification stain, mysterious ink samples, tire tread castings and six sealed envelopes with solutions

CBP rationale

The applicable subheading for the “Whodunit? Lab” children’s laboratory set will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other toys; Other toys, put up in sets or outfits, and parts and accessories thereof.

Full text

N004704 January 18, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Stacy Baurhan American Shipping Company Inc. 140 Sylvan Avenue Englewood Cliffs NJ 07632 RE: The tariff classification of a children’s laboratory set from China. Dear Ms. Baurhan: In your letter dated November 29, 2006, you requested a tariff classification ruling on behalf of The Discovery Channel Store. The item is described as a kid’s laboratory set marketed as the “Whodunit? Lab.” The kit teaches kids how to solve six forensic cases by providing all of the clues and evidence within the set. The “Whodunit? Lab” includes a fold down storage rack, a 200x microscope, a battery operated light table, case book and instructions, storage rack containing 30 evidence slides, a beaker and four 8ml. test tubes, blood analysis tray, chromatography ring with 30 strips of chromatography paper, as well as other materials. The set also includes case evidence materials such as synthetic blood samples, blood analysis antiserum, hair samples, fiber samples along with fiber identification stain, mysterious ink samples, tire tread castings and six sealed envelopes with solutions The applicable subheading for the “Whodunit? Lab” children’s laboratory set will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other toys; Other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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