HQ 0083048 - Chemistry set - United States International Trade Commision Rulings

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HQ 083048

October 12, 1989

CLA-2:CO:R:C:G 083048 SER

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.8000

Mr. Andrew Glanz
Natural Science Industries, Ltd.
51-17 Rockaway Beach Blvd.
Far Rockaway, NY 11691

RE: Chemistry set

Dear Mr. Glanz:

This is in reference to your letter of July 18, 1988, requesting the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for a chemistry set. A sample was submitted.

FACTS:

The chemistry set contains twenty five chemicals or chemical derivatives, test tubes and beakers, glass rods, tubing, slides, litmus paper, petri dishes, depression trays, a mesh tripod, a galvanometer kit, safety goggles and various implements to assist in conducting experimentation. It also includes a manual, chemical charts and experiment guide books. The components for this set originate from countries all over the world, namely, the United States, Poland, China, Taiwan, Germany and England.

ISSUE:

What is the proper classification of the chemistry set under the HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative Section or Chapter notes.

Heading 9503, HTSUSA, provides for other toys; reduced-size models and similar recreational models, working or not; puzzles of all kinds. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 9503, HTSUSA, explicitly state that
the heading covers educational toys, such as chemistry sets. The Notes further state that "collections of articles, the individual items of which if presented separately would be classified in other headings in the Nomenclature, are classified in this chapter when they are put up in a form clearly indicating their use as toys, for example, instructional toys such as chemistry sets". The chemistry set at issue is not only an explicit example used in the Notes, but it is also a classic example of the type of article where the true amusement value would be found in the coordination of action between the separate articles.

It has been suggested that the instructional manuals, experimentation books and charts included with the chemistry sets should not be classified with the set but should be broken out separately because the books can normally come in duty free, pursuant to the Florence Agreement. We do not agree with this suggestion for several reasons.

The United States has agreed, by international convention, to adopt the Harmonized System nomenclature and rules of classification as its tariff. The proper rates of duty to be assessed against imported merchandise can be determined only after the merchandise has been classified in accordance with the legal principles set out in the tariff, and not before. When, following those rules, the Customs Service determines that imported merchandise is classifiable under a subheading, the rate of duty assessed is that for the provision under which the merchandise is classified. The fact that the various articles in a set, if entered separately, could be subject to lower, or higher, rates, is not determinative. Importers who do not wish particular items to be classified with other articles of merchandise have the option of importing the articles separately.

In addition, in support of the above argument, we must look at the intent of the drafters. The goal of the Harmonized System is to place all goods that are imported into a specific classification category. The Harmonized System is a detailed goods nomenclature, in which all goods are classifiable. With the merchandise at issue this is especially true because chemistry sets are explicitly mentioned. It would be unquestionable to think of a chemistry set that would not include some instructional manuals. Thus, when the drafters mentioned chemistry sets and did not state that the instructional manuals should be considered or classified elsewhere, it is be conclusive that the manuals are to be considered wholly as a part of the chemistry set and not to be considered separately.

HOLDING:

The merchandise at issue is classified under subheading 9503.70.8000, HTSUSA, which provides for other toys, put up in sets or outfits, and parts and accessories thereof, other, other. The rate of duty is 6.8 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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