The tariff classification of a "Crystal Growing Kit" and an "Amazing Volcano Kit" from China

N102318 May 13, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a “Crystal Growing Kit” and an “Amazing Volcano Kit” from China Dear Ms. Aldinger: In your letter dated April 14, 2010, you requested a tariff classification ruling. A sample of the “Crystal Growing Kit” and the “Amazing Volcano Kit,” both designated as item number 9007523, were submitted with your inquiry. The “Crystal Growing Kit” is comprised of all the components needed to grow nine different crystals. The contents include nine crystal chemicals, display pedestals, plastic trays and a geode mold, plastic lids, a pair of goggles, a magnifying glass, a measuring cup, monofilament plastic thread, a bag of granite base rocks, a record keeping log, a wood spatula and an instruction manual. The “Amazing Volcano Kit” contains all the necessary ingredients for making a “volcano” that will erupt three times. It is comprised of a “volcano” substructure, a measuring cup, a pair of goggles, citric acid in an eruption bottle, a bag of baking soda, a bag of sand mix, 2 feet of plastic tubing and an instruction sheet. The Volcano Kit is designed for children of eight years of age and older and the Crystal Kit is for children of ten years of age and up. Both kits are put up in a manner indicating their use as educational toys. By following the instructions included in each kit, children will derive amusement creating their own crystals and making their volcano erupt. The applicable subheading for the “Crystal Growing Kit” and the “Amazing Volcano Kit” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division