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NY D80195




July 23, 1998

CLA-2-95:D:C:DO3 D80195

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Ms. Machelle Blair
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a "320 Projects Lab" manufactured in China

Dear Ms. Blair:

In your letter dated July 15, 1998, you requested a tariff classification ruling.

You provided a sample of a toy "320 Projects Lab", vendor Stock # EpL-320.

The article is a grey plastic case which opens to reveal a surface divided into several groupings of spiral wire connectors and electronic devices including sections labeled "Speaker", "Battery Compartment", "Keys", "Control", "Switch", "Tuning", "Cds", and other categories. Included is a printed set of instructions giving 320 separate experiments that can be completed by attaching any number of devices provided with the kit. Six "AAA" batteries are included with the kit. The retail box advertises the kit as a learning device suitable to teach ages 10 and up easy and fun ways to learn electronics while building a radio, electronic game or other electronic projects. Devices included with the kit are insulated wires, capacitors, resistors, integrated circuits, transistors and one earphone.

The applicable subheading for the "320 Projects Lab",is 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, other, other toys and models. This classification is free of duty.

The sample has been returned under separate cover.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

David F. Greenleaf
Port Director

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