N293156 N2 Ruling Active

The tariff classification of the “Color Chemistry Super Lab Set” from China

Issued January 30, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

GRI rules applied: GRI 1

Product description

The item is a kit which features an assortment of various materials intended to be used by a child to perform simple science experiments. The lab includes 2 packs of model magic compound, 1 plastic volcano tube, 1 graduated cylinder, 1 display jar, 1 pipette, 1 paintbrush, 5 containers of ink, 1 pack of fizzy tabs, color mixing strips, glow alginate 2 parts slime, calcium chloride, a color wheel and an experiment guidebook with detailed instructions to perform 50 experiments. The “Color Chemistry Super Lab Set” functions as an educational toy because it enables manipulative play, in that it encourages self-learning through trial and error. It is principally designed for the amusement of children ages 7 and older. By application of GRI 1 and Additional U.S. Rule of Interpretation 1(a) ,

CBP rationale

the applicable subheading for the “Color Chemistry Super Lab Set” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.

Full text

N293156 January 30, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Carisa Schoemaker Crayola LLC 1100 Church Lane Easton, PA 18044 RE: The tariff classification of the “Color Chemistry Super Lab Set” from China Dear Ms. Schoemaker: In your letter dated December 21, 2017, you requested a tariff classification ruling. Photographs and a description of the Crayola “Color Chemistry Super Lab Set” were submitted with your inquiry. The item is a kit which features an assortment of various materials intended to be used by a child to perform simple science experiments. The lab includes 2 packs of model magic compound, 1 plastic volcano tube, 1 graduated cylinder, 1 display jar, 1 pipette, 1 paintbrush, 5 containers of ink, 1 pack of fizzy tabs, color mixing strips, glow alginate 2 parts slime, calcium chloride, a color wheel and an experiment guidebook with detailed instructions to perform 50 experiments. The “Color Chemistry Super Lab Set” functions as an educational toy because it enables manipulative play, in that it encourages self-learning through trial and error. It is principally designed for the amusement of children ages 7 and older. By application of GRI 1 and Additional U.S. Rule of Interpretation 1(a) , the applicable subheading for the “Color Chemistry Super Lab Set” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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