CLA-2-95:OT:RR:NC:N3:356
Assaf Semadar
The Purple Cow America, Inc.
1 Corporate Drive, P.O. Box 13
Grantsville, MD 21536
RE: The tariff classification of educational science kits from China
Dear Mr. Semadar:
In your letter dated September 19, 2025, you requested a tariff classification ruling.
Samples of three educational science kits (Einstein “Optical Illusions,” “Air Science” and “Voyage to Mars”)
were submitted with your inquiry.
The “Optical Illusions” kit consists of transparent film, a plastic mirror, a plastic cylinder, a wooden stick, a
paperboard box, several printed paperboard cut-outs, and a 28-page booklet of experiments that may be
conducted using the items in the kit and additional household materials. The “Optical Illusions” kit is
principally designed for children 13 years of age and older.
The “Air Science” kit consists of a 3.5” long plastic toy car with an attached balloon, 8 additional toy
balloons, 2 plastic syringes, a wooden skewer, a flat wooden stick, a flexible tube measuring 4” long, a 4”x
4” piece of aluminum foil, a tealight candle, a polystyrene foam ball measuring 7/8” in diameter, a 42” x
14.5” clear plastic bag, 3 fizzy tablets, and an instruction booklet that describes various experiments that may
be conducted using the components of the kit and additional household materials. The “Air Science” kit is
principally designed for children 13 years of age and older.
The “Voyage to Mars” kit consists of 4 toy balloons, a ball of steel wool measuring 1 inch in diameter, a
cotton ball, 0.07 ounces of an iodine solution, 0.03 ounces of red food coloring, 3 fizzy tablets, a 12-ounce
bag of sand, 2 0.5-ounce packets of baking soda, a 1.7 oz. measuring cup, a 2.0 oz. clear cup, a pipette, a tea
light candle, a plastic test tube with cap, 2 glass thermometers glued to strips of paper measuring 2” x 0.5”
each, 2 pieces of 4” x 4” cardstock, a piece of string measuring 44 inches in length, a 4” x 4” piece of
aluminum foil, and an instruction booklet that describes various experiments that may be conducted using the
components of the kit and additional household materials. The “Voyage to Mars” kit is principally designed
for children 13 years of age and older.
You suggest that pursuant to General Rule of Interpretation (GRI) 3(b), the subject science kits are
classifiable under subheading 4901.99.0010, Harmonized Tariff Schedule of the United States (HTSUS),
which provides for textbooks. We disagree.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance
with the GRIs. GRI 1 provides that the classification of goods shall be determined according to the terms of
the headings of the tariff schedule and any relative Section or Chapter Notes. If the goods cannot be
classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the
remaining GRIs 2 through 6 may then be applied in order.
As noted above, you argue that by application of GRI 3(b), the subject science kits are sets classifiable in
heading 4901, HTSUS, with the instruction booklet imparting the essential character of each kit. However,
before resorting to GRI 3, it is first necessary to determine whether the goods are classifiable pursuant to GRI
1.
Heading 9503, HTSUS, provides, inter alia, for “other toys.” Although the term “toy” is not defined in the
HTSUS, in Minnetonka Brands, Inc. v. United States, 24 C.I.T. 645, 650, 110 F. Supp. 2d 1020, 1026 (Ct.
Int’l Trade 2000), the Court of International Trade (CIT) held that an “object is a toy only if it is designed
and used for amusement, diversion or play, rather than practicality.”
In Minnetonka Brands, the CIT concluded that heading 9503, HTSUS, is a "principal use" provision within
the meaning of Additional U.S. Rule of Interpretation 1(a), HTSUS. Minnetonka Brands, 110 F. Supp. at
1027. Therefore, classification under the heading is controlled by the principal use of goods of that class or
kind to which the imported goods belong in the United States at or immediately prior to the date of the
importation. In determining whether the principal use of a product is for amusement, and thereby classified
as a toy, CBP considers a variety of factors, including: (1) the general physical characteristics of the
merchandise; (2) the expectation of the ultimate purchasers; (3) the channels, class or kind of trade in which
the merchandise moves; (4) the environment of the sale, including the manner in which the merchandise is
advertised and displayed; (5) usage, if any, in the same manner as merchandise which defines the class.
United States v. Carborundum Co., 536 F.2d 373, 377 (1976).
Further, the Explanatory Notes (EN) to the Harmonized Tariff System provide guidance in the interpretation
of the Harmonized Commodity Description and Coding System at the international level. EN 95.03
provides, in relevant part, as follows:
(D) Other toys.
This group covers toys intended essentially for the amusement of persons (children or adults). This group
includes:
(xviii) Educational toys (e.g., toy chemistry, printing, sewing and knitting sets).
Further, EN 95.03 states:
Collections of articles, the individual items of which if presented separately would be classified in other
headings in the Nomenclature, are classified in this heading when they are put up in a form clearly indicating
their use as toys (e.g., instructional toys such as chemistry, sewing, etc., sets).
Since each of the subject kits is comprised of a collection of items that is packaged and sold as a children’s
science kit, it is necessary to determine whether each is classifiable as an educational toy. As noted above,
EN 95.03 cites toy chemistry, printing, sewing, and knitting sets as examples of educational toys. Such items
foster creativity, encourage self-learning, and take advantage of a child’s natural curiosity and desire to
role-play at being an adult. Any actual learning is incidental to the items’ amusement value.
Two of the three subject kits contain toys (i.e., a plastic car, balloons). Moreover, the retail packaging of all
three kits includes depictions of children interacting with the kits in fun and entertaining ways, and engaging
in role-playing as scientists, instructors, astronauts, etc. Additionally, this office’s research reveals that the
kits are presented for sale online, and that purchasers refer to the kits as “toys,” regard them as “fun,” and
state that they inspire curiosity and blend entertainment and education.
Finally, since each kit contains one or more items (e.g., a mirror, a plastic bag, thermometers) that have
potential utilitarian value, it is also necessary to determine “whether the amusement is incidental to the
utilitarian purpose, or the utility purpose incidental to the amusement.” Ideal Toy Corp. v. United States, 78
Cust. Ct. 28 at 33 (1977). This office’s research indicates that the retail price of each kit is approximately
$25; therefore, it would be impractical and expensive to purchase the kits for their utilitarian components.
For the above-noted reasons, it is the position of this office that the three science kits are educational toys
classifiable pursuant to GRI 1.
The applicable subheading for the Einstein “Optical Illusions,” “Air Science” and “Voyage to Mars” kits will
be 9503.00.0090, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…
dolls, other toys… Other.” The column one, general rate of duty will be Free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 subheading, i.e., 9903.01.24, in
addition to subheading 9503.00.0090, HTSUS.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products from China, Hong
Kong, and Macau will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry,
you must report the Chapter 99 subheading applicable to your product classification, i.e., 9903.01.25, in
addition to subheading 9503.00.0090, HTSUS, listed above.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS
and the accompanying duty rates are provided at https://hts.usitc.gov/current.
The iodine component of the “Voyage to Mars” kit may be subject to the requirements of the Toxic
Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency.
Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail
Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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 Maryalice Nowak at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division