CBP Ruling N299288 — The tariff classification of a toy microscope kit from China

Tariff classification

Headings: 9503

GRI rules applied: GRI 3(b)

Product description

The product at issue, identified as the Celestron Kids 28 piece Microscope Kit with case, item number 44123, is described as a beginners microscope science kit containing everything needed to get started looking at the microscopic world. The main component of the kit is a plastic microscope that features an eyepiece with a fixed 10x lens and an objective lens. The microscope also encompasses a filter wheel that enables the viewer to make fun observations by using different colors (red, yellow, blue and green) to observe how the image will change with each filter position. The plastic microscope is accompanied by almost 50 accessories including prepared specimen slides, blank slides, plastic tweezers, plastic vials, a petri dish, a brine shrimp hatchery, and an instructional guide. The components of the kit are packaged together in a case for retail sale. In accordance with GRI 3(b) of the Harmonized Tariff Schedule, the articles work together to form a set with the essential character imparted by the toy microscope. The Celestron Kids 28 piece Microscope Kit is intended for children ages 8 and up. The instruction manual and learning guide contain fun observations, as well as suggested experiments that a young user can perform. The guide also includes suggested tips encouraging users to start thinking like a scientist as they perform experiments. In addition, the plastic microscope is a low-power model that does not have the magnification capabilities that one would find with most standalone compound optical microscopes. In this respect the Celestron Kids 28 piece Microscope Kit resembles the microscope sets described in New York Ruling Letters A82638, K81100 and N298544 dated May 9, 1996, November 25, 2003 and July 27, 2018 respectively.

CBP rationale

The applicable subheading for the Celestron Kids 28 piece Microscope Kit 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

N299288 August 20, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Christopher Ball Celestron 2835 Columbia Street Torrance, CA 90503 RE: The tariff classification of a toy microscope kit from China Dear Mr. Ball: In your letter dated July 23, 2018, you requested a tariff classification ruling. Photographs and descriptive literature were provided with your request. The product at issue, identified as the Celestron Kids 28 piece Microscope Kit with case, item number 44123, is described as a beginners microscope science kit containing everything needed to get started looking at the microscopic world. The main component of the kit is a plastic microscope that features an eyepiece with a fixed 10x lens and an objective lens. The microscope also encompasses a filter wheel that enables the viewer to make fun observations by using different colors (red, yellow, blue and green) to observe how the image will change with each filter position. The plastic microscope is accompanied by almost 50 accessories including prepared specimen slides, blank slides, plastic tweezers, plastic vials, a petri dish, a brine shrimp hatchery, and an instructional guide. The components of the kit are packaged together in a case for retail sale. In accordance with GRI 3(b) of the Harmonized Tariff Schedule, the articles work together to form a set with the essential character imparted by the toy microscope. The Celestron Kids 28 piece Microscope Kit is intended for children ages 8 and up. The instruction manual and learning guide contain fun observations, as well as suggested experiments that a young user can perform. The guide also includes suggested tips encouraging users to start thinking like a scientist as they perform experiments. In addition, the plastic microscope is a low-power model that does not have the magnification capabilities that one would find with most standalone compound optical microscopes. In this respect the Celestron Kids 28 piece Microscope Kit resembles the microscope sets described in New York Ruling Letters A82638, K81100 and N298544 dated May 9, 1996, November 25, 2003 and July 27, 2018 respectively. The applicable subheading for the Celestron Kids 28 piece Microscope Kit 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 the 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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