CLA-2-95:S:N:N7:225 811497
Mr. Rick Musser
Expeditors International
P.O. Box 2568
South San Francisco, CA 94083-2568
RE: The tariff classification of educational toys from China
Dear Mr. Musser:
In your letter dated June 9, 1995, you requested a tariff
classification ruling on behalf of your client Wild Planet
Toys, Inc.
Four samples were submitted with your inquiry. The
"Collect-A-Kit" consists of a portable plastic carrier/
display case, plastic tweezers, a foam piece, marble and
instructions. The plastic case measures approximately 3" X 2"
X 1" and may be clipped on to one's belt. The carrier and its
contents are intended for use on a nature expedition where a
child can collect and store various items from the earth such
as pebbles, seeds, plant life, etc. The foam piece serves to
separate and protect the objects, as well as, to assist in
their display. The item is packaged on a blister card.
The "Signal Glove" is composed of a single glove worn on
the hand with multiple toy features attached. The glove is
fingerless to permit continuous play activity with the hand.
A code communicator apparatus is permanently sewn into the top
portion of the glove. This device consists of a sound button
and light signal mechanism which operates in conjunction with
one another. Attached to the wrist portion is a plastic
whistle. The unit functions on one replaceable "Button Cell"
battery. The glove secures around the wrist by means of hook
and loop fastener material. It will be sold on a blister
package and is not available in various sizes.
The "Megascope Set" includes a telescope/microscope
combination with plastic bug jars and slide attachments. The
combination viewer resembles a pair of binoculars in appear-
ance. One eyepiece is magnified for microscopic examination
while the other contains a telescopic viewer. A built in
light assists in examining specimens on slides that attach to
the microscope end. The microscope has a magnification of 30X
and the telescope functions up to 8X. The set is packaged in
a window display box.
"Discov-R-Scope" is a kaleidoscope with a removable
viewer tray. The tray contains separate compartments for
insertion of small objects or insects. A child is encouraged
to change the items in the tray and observe the different
patterns created when viewed through the kaleidoscope. The
article is packaged unassembled in a closed box.
The applicable subheading for the "Collect-A-Kit",
"Signal Glove", "Megascope Set" and "Discov-R-Scope" will be
9503.90.0030, Harmonized Tariff Scchedule of the United States
(HTS), which provides for other toys (except models), not
having a spring mechanism. The rate of duty will be free.
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,
Jean F. Maguire
Area Director
New York Seaport