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NY B85837




June 5, 1997

CLA-2:RR:NC:SP:225 B85837

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 toy chemistry sets 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 articles submitted are known as "Bleeding Potatoes" and a "Slime Chemistry Kit". Both kits are designed for children ages 8 and above and strongly recommend adult supervision for use. The "Bleeding Potatoes" kit teaches children to build a lemon battery, copperplate a nickel and split water with a color change (upon execution of this experiment with a halved potato, which is not included, the result is the appearance of a "bleeding potato"). This educational set consists of a 9 volt battery clip, an alligator clip, coppersulfate, phenolphthalen, salt packet, zinc pieces, pipette and copper wire. The set is packaged on a blister card for retail sale.

The "Slime Chemistry Kit" instructs children on how to make a slime substance. The set includes the following components: 2-oz. bottle of glue solution, 2-oz. bottle of sodium bicarbonate, 2-oz. bottle of aluminum sulfate, 2-oz. bottle of polyvinyl alcohol, 2-oz. bottle of acetone, 1-oz. bottle of acetic acid, 0.5-oz. bottle of sodium tetraborate, 2-oz. bottle of cornstarch, 1-oz. bottle of liquid soap, 100 ml beaker, 3 test tubes, one plastic pipette, two small pie tins, two 5-oz. paper cups, one pair of rubber gloves and instructions. All the items are imported packaged together, in a closed box, as a set for retail sale.

In their imported condition, both products constitute an educational toy set for tariff classification purposes. Manipulative play activity is found in the combining/mixing of ingredients and in connecting assorted wires to complete the various science projects.

The applicable subheading for the "Bleeding Potatoes" and "Slime Chemistry Kit" 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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