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February 22, 1999

CLA-2-90:RR:NC:MM:114 D87557

CATEGORY: CLASSIFICATION

TARIFF NO.: 3204.13.8000; 3926.90.9810; 3926.909880; 8211.92.4060; 8215.99.5000; 9005.10.10.0080; 9005.80.4040; 9005.90.0000; 9011.80.0000; 9013.80.2000; 9705.00.0090

Ms. Stacey L. Kapushy
Tasco Sales, Inc.
2889 Commerce Parkway
Miramar, Florida 33025

RE: The tariff classification of The Kids’ Collection from Taiwan

Dear Ms. Kapushy:

In your letter dated January 14, 1999, you requested a tariff classification ruling. A sample of Tasco The Kids’ Collection was submitted with the ruling request.

The submitted sample number 80-600-30-3, identified as The Kids’ Collection, consists of a microscope, binocular, telescope, telescope tripod, magnifier, two test tubes, five blank deep well slides, five cover slips, one prepared slide with specimen, dipping tool, scalpel, spatula, tweezers, two collecting vials, three vials containing the chemical elements eosin, gum media and methylene blue, and a Kids’ Collection instruction sheet. The items are packaged in a window display cardboard box for retail sale.

The plastic microscope with adjustable focus has 100 to 600 power magnification. The microscope has a lighted magnifier and requires two AA batteries to operate the bulb. The batteries are not included. The plastic binocular features a 3 power magnification and has a textile neck cord. The plastic telescope has 30 power magnification and is focussed by pushing and pulling on the eyepiece until the image is clear. The telescope extends to 16 inches in length. The telescope features a compass for directional guidance. The compass is located on the top of the focus tube. Three plastic telescope tripod legs are included in the retail package. The plastic hand magnifier has up to 600 power magnification and helps prepare small objects for mounting on slides. The plastic test tubes are used to contain, mix and measure liquids. The plastic cover slips are cemented in place over mounted specimens and protect the specimens. The plastic collecting vials hold the live or dead specimens until ready for viewing. Eosin colors specimens for observation, gum media permanently mounts a specimen under a cover slip and methylene blue colors specimens for observation. The plastic scalpel is approximately 5 inches in length and has a fixed blade. The scalpel is used to slice specimens for mounting. The plastic dipping tool is approximately 7 inches in length and is used to add water or stains to a slide. The spatula is approximately 5 1/2 inches in length and is used to spread objects. The tweezers are approximately 4 inches in length and make handling small objects easier. For tariff classification purposes the items are not considered to be a set and will be classified accordingly.

The Explanatory Notes represent the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTS) at the international level. The Explanatory Notes for 9503.70 state that “ Subject to substantiated classification in heading 95.03 and for the purpose of this subheading: (i) Sets are two or more different types of articles (principally for amusement), put up in the same packing for retail sale without repacking. Simple accessories or objects of minor importance intended to facilitate the use of the articles may also be included.” The goods are not designed to amuse, but as optical products.

The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the HTS. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order. Using GRI 1 at the four digit level, the goods cannot be classified as toys. The goods are not designed to amuse. This retail package supplies a number of optical tools, each used in a different learning area.

The Kids’ Collection is a single retail package containing items that are classifiable under several separate headings or subheadings of the tariff. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale.” Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The items in The Kids’ Collection fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) above. The Kids Collection does not consist of products put up together to meet a particular need or carry out a common specific activity. Having failed as a set in accordance with GRI 3(b), the items in The Kids’ Collection must be classified separately.

The applicable subheading for the binoculars will be 9005.10.0080, Harmonized Tariff Schedule of the United States (HTS) which provides for binoculars, monoculars, other optical telescopes, and mountings thereof; binoculars; other. The rate of duty of the binoculars will be free.

The applicable subheading for the microscope will be 9011.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for compound optical microscopes; other microscopes. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the telescope will be 9005.80.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other instruments; optical telescopes; other. The rate of duty will be 8 percent ad valorem.

The applicable subheading for the telescope tripod will be 9005.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical telescopes; parts and accessories (including mountings); other. The rate of duty will be 8 percent ad valorem.

The applicable subheading for the hand magnifier will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus. The rate of duty will be 6.6 percent ad valorem.

The applicable subheading for the tweezers, dipping tool and collecting vials will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastic; other; other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the test tubes and blank slides with cover glasses will be 3926.90.9810, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastic; other; laboratory ware. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the spatula will be 8215.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof; other; other; other (including parts). The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the scalpel will be 8211.92.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for other knives having fixed blades; with rubber or plastic handles; other; other. The rate of duty will be 1 cent each plus 4.6 percent ad valorem.

The applicable subheading for the prepared slide with specimen will be 9705.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for collections and collectors’ pieces of anatomical interest; other. The rate of duty will be free.

The applicable subheading for the methylene blue, Chemical Abstracts Registration (CAS) number 61-73-4, will be 3204.13.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for basic dyes and preparations based thereon; other; other. The rate of duty will be 13.2 percent ad valorem.

We are unable to give a classification ruling for the eosin and gum. Additional information is required as indicated below. You may resubmit your request for a ruling when the information is available.

Regarding the tariff classification of the eosin, there are several eosin dyes, most of them acid dyes. For this product, please provide the Chemical Abstracts Registration (CAS) number for this particular compound, the Color Index Name and a list, with percent by weight, of any other constituents added to the eosin dye.

Regarding the tariff classification of the gum, gum is the generic term. Please provide the CAS number of the product, the chemical name and the source material.

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 Barbara Kiefer at 212-637-7058.

Sincerely,

Robert B. Swierupski
Director,

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