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NY K81100




November 25, 2003
CLA-2-95:RR:NC:SP:225 K81100

CATEGORY: CLASSIFICATION

TARIFF NO.: 9005.80.4040; 9503.90.0080

Ms. Yolanda S. Massey
Import Manager
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of a “Microscope Set” and a “Mobile Telescope” from China.

Dear Ms. Massey:

In your letter dated November 7, 2003, you requested a tariff classification ruling.

You submitted a sample of a “Microscope Set” identified as item number 36690, and a “Mobile Telescope” identified as item number 36693. The “Microscope Set” consists of 1 plastic microscope, 2 prepared slides, 6 blank slides, 6 slide covers, 6 blank labels, 2 collecting vials, tweezers, 1 stirring rod, 1 condenser lens cap, 1 spare bulb, and an instruction manual. The microscope measures approximately 8 inches in height with a tube length of less than 4 3/8 inches. It has the capacity for magnifications of 100X, 300x and 600x. All components will be imported packaged together in a closed window box ready for retail sale.

In accordance with GRI 3(b) of the Harmonized Tariff Schedule, the articles work together to form a set with the essential character imparted by the toy microscope.

The “Mobile Telescope” consists of a molded plastic telescope with a tube that measures approximately 16 inches in length, a molded plastic tripod that measures approximately 10 inches in length, 3 eyepieces with protective plastic caps that have magnification of 20x, 30x, and 40x, and an instructional compact disc. The articles are packaged together inside a cardboard box with a window display.

Your samples are being returned as requested.

The applicable subheading for the “Mobile Telescope” identified as item number 36693 will be 9005.80.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy; parts and accessories thereof: Other instruments: Optical telescopes: Other. The rate of duty will be 8 percent ad valorem.

The applicable subheading for the “Microscope Set” identified as item number 36690 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.

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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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