TARIFF NOS.: 9011.80.0000, 4905.10.00, 8524.51.3040
Ms. Linda L. Murray
Wilson UTC, Inc.
8350 South Isis Avenue
Los Angeles, CA 90045
RE: The tariff classification of the Super GeoScope, GeoScope and Star Theater from China
Dear Ms. Murray:
In your letter dated January 29, 1998, on behalf of Uncle Milton, Inc., you requested a tariff classification ruling.
The Super GeoScope and the GeoScope are microscopes intended for use by children of the ages 6 years and older. The Super GeoScope is a 50 power, wide view microscope. It is composed of plastic and contains glass optics and a built-in light which requires an AA battery, which is not included. The Super GeoScope comes with a belt holster, a water dropper, tweezers, and two specimen slides.
The GeoScope is a 30 power, extra wide view microscope. It is composed of plastic, has computer-designed optics, and a built-in light. This microscope requires one AA battery, which is not included. The GeoScope comes with a belt holster.
The Star Theater is a home planetarium which uses a halogen light source. The globe of the star projector is a one-piece fully-integrated acrylic projection sphere. There is a built-in directional compass to provide starfield orientation for accuracy. The Star Theater projects stars, planets, and constellations, and their names, on walls and ceilings. Included is a 50-minute audio tape, an activity guide, and the halogen bulb. The projector uses two AA batteries, which are not included.
The applicable subheading for the Super GeoScope and GeoScope will be 9011.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other compound optical microscopes. The rate of duty will be 6.7 percent ad valorem.
The applicable subheading for the Star Theater will be 4905.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed; globes. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the audio tape included with the Star Theater will be 8524.51.3040, Harmonized Tariff Schedule of the United States, (HTS), which provides for other magnetic tapes; of a width not exceeding 4 mm; other; sound recordings on cassette tapes. The rate of duty will be 5.8 cents per square meter of recording surface.
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 212-466-6585.
Robert B. Swierupski