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NY B85835




June 5, 1997

CLA-2:RR:NC:SP:225 B85835

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0030

Mr. Brian C. Perry
The Hipage Company, Inc.
Greensboro Business Park
532 N. Regional Road, Suite D, 27409
P.O. Box 35026
Greensboro, NC 27425

RE: The tariff classification of a toy chemistry set from China

Dear Mr. Perry:

In your letter dated May 14, 1997 you requested a tariff classification ruling on behalf of your client U.S. Worldwide Inc.

The sample submitted is referred to as "The Great Heat Mystery". This item consists of one 2 oz. bottle of sodium bicarbonate, one 2 oz. bottle of calcium chloride and one 2 oz. bottle of phenol red. Instructions are printed on the back of the blister card on which it is packaged. This product is designed as an educational tool for use in demonstrating the properties of different chemicals and how they interact when combined. The item is intended for children ages 8 and above with adult supervision recommended.

The activity of combining and mixing the chemicals provides amusement and entertainment to the user whether or not one actually comprehends any scientific knowledge. Accordingly, in its imported condition, the item is considered an educational toy set for tariff classification purposes.

The applicable subheading for "The Great Heat Mystery" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The rate of duty will be free.

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 Alice J. Wong at 212-466-5538.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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