NY J81103 - The tariff classification of the Edu Science Die Cast Microscope Lab, Deluxe Microscope Set, Die Cast Microscope/Telescope Set, Starter Microscope Set, and Two Way Microscope Set made in China - United States International Trade Commision Rulings

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NY J81103

February 28, 2003

CLA-2-90:RR:NC:MM:114 J81103

CATEGORY: CLASSIFICATION

TARIFF NO.: 0511.91.0000; 2501.00.0000; 3204.12.5000; 3204.13.8000; 3926.90.9810; 3926.90.9880; 4821.90.2000; 5402.41.9030; 8506.10.0000; 8524.39.4000; 8539.29.3060; 9005.80.4040; 9005.90.8000; 9011.20.4000; 9011.20.8000; 9011.80.0000; 9013.80.2000; 9503.90.0080; 9705.00.0090

Mr. Dennis Ahern
Bowen Hill, Ltd.
2032 Nottingham Way
Hamilton, NJ 08619

RE: The tariff classification of the Edu Science Die Cast Microscope Lab, Deluxe Microscope Set, Die Cast Microscope/Telescope Set, Starter Microscope Set, and Two Way Microscope Set made in China

Dear Mr. Ahern:

In your letter dated January 16, 2003, you requested a tariff classification ruling on the Edu Science Die Cast Microscope Lab, Deluxe Microscope Set, Die Cast Microscope/Telescope Set, Starter Microscope Set, and Two Way Microscope Set made in China. Samples of the Edu Science Die Cast Microscope Lab, Deluxe Microscope Set, Die Cast Microscope/Telescope Set, Starter Microscope Set, and Two Way Microscope Set were submitted with the ruling request.

The submitted item number 36931 is identified as the Edu Science Die Cast Microscope Lab. The submitted Die Cast Microscope Lab consists of a microscope with 100 power - 1000 power zoom magnification with light projector and die cast body, a micro slicer, four prepared slides, twelve blank slides, twelve blank labels, twelve cover glasses, twelve statical slide covers, one vial of methylene blue, one vial of eosin, two collecting vials, one stirring rod, one petri dish, one scalpel, one needle, one tweezers, one spare bulb, two graduated cylinders, two AA batteries, goggles, instruction manual and instructional CD. The items will be imported packaged together in a closed window display cardboard box ready for retail sale.

The submitted item number 36938 is identified as the Edu Science Deluxe Microscope Set. The submitted Deluxe Microscope Set consists of a microscope with 100 - 200 power, 300 - 600 power, and 600 - 1200 power zoom magnification, two prepared slides, ten blank slides, twelve blank labels, twelve cover glasses, twelve statical slide covers, 3 power and 6 power magnifier, one vial of methylene blue, one vial of eosin, one vial of sodium chloride, one vial of shrimp eggs, two collecting vials, one stirring rod, one petri dish, one scalpel, one needle, one tweezers, one spatula, one dropper, one spare bulb, three graduated cylinders, one micro hatchery, one scissors, one micro slicer, two AA batteries, goggles, instruction manual and instructional CD packaged together in a plastic carry case. The microscope features a microviewer, projector, drawing device, and microphoto (uses 110 film, not included). The plastic carry case is packed in a cardboard box ready for retail sale.

The submitted item number 36934 is identified as the Edu Science Microscope Starter Kit. The submitted Microscope Starter Kit consists of a plastic microscope with 100, 450 and 750 power magnification, two micro slides, six blank slides, twelve blank labels, twelve statical slide covers, 3 power and 6 power magnifier, two collecting vials, one stirring rod, one petri dish, one tweezers, one spare bulb, two AA batteries, instruction manual and instructional CD. The measurement of the eyepiece diameter and the tube-length of the plastic microscope do not meet the requirements for classification as a microscope. The items will be imported packaged together in a closed window display cardboard box ready for retail sale.

The submitted item number 36937 is identified as the Edu Science Two Way Microscope Set. The submitted Edu Science Two Way Microscope Set consists of a plastic microscope with 100, 450 and 1200 power magnification, six prepared slides, twelve blank slides, twelve blank labels, twelve cover glasses, twelve statical slide covers, 3 power and 6 power magnifier, one vial of methylene blue, one vial of eosin, one vial of sodium chloride, one vial of shrimp eggs, four collecting vials, one stirring rod, one petri dish, one scalpel, one needle, one tweezers, one spatula, one dropper, one spare bulb, two graduated cylinders, one micro hatchery, goggles, instruction manual and instructional CD. The plastic microscope features a microviewer, projector, drawing device, and microphoto (uses 110 film, not included). The measurement of the eyepiece diameter and the tube-length of the plastic microscope do not meet the requirements for classification as a microscope. The items will be imported packaged together in a closed window display cardboard box ready for retail sale.

The submitted item number 36939 is identified as the Edu Science Die Cast Microscope/ Telescope Set. The submitted Die Cast Microscope/Telescope Set consists of one die cast microscope with 100 - 1000 power zoom magnification, one telescope with tripod, two prepared slides, ten blank slides, twelve blank labels, twelve cover glasses, twelve statical slide covers, 3 power and 6 power magnifier, one vial of methylene blue, one vial of eosin, one vial of sodium chloride, one vial of shrimp eggs, two collecting vials, one stirring rod, one tweezers, one dropper, one spare bulb, two graduated cylinders, one micro hatchery, goggles, two AA batteries, instruction manual and instructional CD. The telescope features 3 power lens eyepiece tubes including 20, 30 and 40 power magnification. The items will be imported packaged together in a closed window display cardboard box ready for retail sale. For tariff classification purposes the articles in the Edu Science Die Cast Microscope/Telescope Set are not considered to be a set and will be classified accordingly.

The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (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.

The Edu Science Die Cast Microscope Lab, Deluxe Microscope Set, Starter Microscope Set, Two Way Microscope Set and Die Cast Microscope/Telescope Set are each a single retail package containing items that are classifiable under several separate headings or subheadings of the tariff. The Explanatory Notes represent the official interpretation of the HTS at the international level. 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 subject articles in the Edu Science Die Cast Microscope Lab, the Deluxe Microscope Set, the Starter Microscope Set, and the Two Way Microscope Set in our opinion, each meet the criteria for sets as the terms are defined in the cited Explanatory Notes. For the purposes of the HTS, the merchandise constitutes a set. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The microscope imparts the essential character to the Edu Science Die Cast Microscope Lab and the Deluxe Microscope Set. The toy plastic microscope imparts the essential character to the Edu Science Starter Microscope Set and the Two Way Microscope Set.

The Edu Science Die Cast Microscope/Telescope Set is a single retail package containing articles that are classifiable under several separate headings or subheadings of the tariff. The articles packaged together in a window display cardboard box ready for retail sale fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) above. The retail package 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), each of the articles in the Edu Science Die Cast Microscope/Telescope Set must be classified separately.

The applicable subheading for the Edu Science Die Cast Microscope Lab will be 9011.20.8000, HTS, which provides for compound optical microscopes; other microscopes, for photomicrography, cinemicrography or microprojection; other. The rate of duty will be 7.2 percent ad valorem.

The applicable subheading for the Edu Science Deluxe Microscope Set will be 9011.20.4000, HTS, which provides for compound optical microscopes; other microscopes, for photomicrography, cinemicrography or microprojection; provided with a means for photographing the image. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the Edu Science Starter Microscope Set and the Two Way Microscope Set will be 9503.90.0080, HTS, which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof; other; other. The rate of duty will be free.

The applicable subheading for the microscope contained in the Die Cast Microscope/Telescope Set will be 9011.80.0000, 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 contained in the Die Cast Microscope/Telescope Set will be 9005.80.4040, 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 contained in the Die Cast Microscope/Telescope Set will be 9005.90.8000, 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 contained in the Die Cast Microscope/Telescope Set will be 9013.80.2000, 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 instructional CD-ROM contained in the Die Cast Microscope/Telescope Set will be 8524.39.4000, HTS, which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37; discs for laser reading systems; other; for reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format recorded discs. The rate of duty will be free.

The applicable subheading for the tweezers, dropper, micro hatchery, stirring rod and collecting vials contained in the Die Cast Microscope/Telescope Set will be 3926.90.9880, HTS, which provides for other articles of plastic; other; other; other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the blank slides with plastic cover glasses, statical slide covers and graduated cylinders contained in the Die Cast Microscope/Telescope Set will be 3926.90.9810, HTS, which provides for other articles of plastic; other; other; laboratory ware. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the prepared slide with grasshopper specimens contained in the Die Cast Microscope/Telescope Set will be 9705.00.0090, HTS, which provides for collections and collectors’ pieces of anatomical interest; other. The rate of duty will be free.

The applicable subheading for the prepared slide with textiles contained in the Die Cast Microscope/Telescope Set will be 5402.41.9030, HTS, which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex; other yarn, single, untwisted or with a twist not exceeding 50 turns/m; of nylon or other polyamides; other; monofilament; other. The rate of duty will be 8.2 percent ad valorem.

The applicable subheading for the blank paper labels (pressure-sensitive) contained in the Die Cast Microscope/Telescope Set will be 4821.90.2000, HTS, which provides for paper and paperboard labels of all kinds, whether or not printed; other (than printed); self-adhesive. The rate of duty will be 0.6 percent ad valorem.

The applicable subheading for the methylene blue, Chemical Abstracts Registration (CAS) number 61-73-4, contained in the Die Cast Microscope/Telescope Set will be 3204.13.8000, HTS, which provides for basic dyes and preparations based thereon; other; other. The rate of duty will be 7.8 percent ad valorem.

The applicable subheading for the eosin contained in the Die Cast Microscope/Telescope Set will be 3204.12.5000, HTS, which provides for synthetic organic coloring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic coloring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined; acid dyes; other; other. The rate of duty will be 7.8 percent ad valorem.

The applicable subheading for the shrimp eggs contained in the Die Cast Microscope/Telescope Set will be 0511.91.0000, HTS, which provides for animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption; other; products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of chapter 3. The rate of duty will be free.

The applicable subheading for sodium chloride contained in the Die Cast Microscope/Telescope Set will be 2501.00.0000, HTS, which provides for salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anticaking or free-flowing agents; sea water. The rate of duty will be free.

The applicable subheading for the spare light bulb contained in the Die Cast Microscope/Telescope Set will be 8539.29.3060, HTS, which provides for electrical filament or discharge lamps; other filament lamps, excluding ultraviolet or infrared lamps; other; designed for a voltage not exceeding 100 V; other; other; other. The rate of duty will be free.

The applicable subheading for the AA batteries contained in the Die Cast Microscope/Telescope Set will be 8506.10.0000, HTS, which provides for primary cells and primary batteries; manganese dioxide. The rate of duty will be 2.7 percent ad valorem.

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 tariff classification ruling for the Edu Science Die Cast Microscope Lab, Deluxe Microscope Set and Die Cast Microscope/Telescope Set, contact National Import Specialist Barbara Kiefer at 646-733-3019. If you have any questions regarding the Edu Science Starter Microscope Set and Two Way Microscope Set, contact National Import Specialist Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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