HQ 084926: Classification and GSP eligibility for chemistry kits

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                        HQ 084926

                                        September 20, 1989


          CLA-2 CO:R:C:G  084926 DSN

          CATEGORY:  Classification

          TARIFF NO.:  9503.70.8000

          Mr. Arcelio V. Gerardo
          Import Supervisor
          Tasco Quality Optics
          7600 Northwest 26 Street
          Miami, Florida 33122-1494

          RE:  Classification and GSP eligibility for chemistry kits

          Dear Mr. Gerardo:

                This ruling letter is in response to our inquiry of May 24,
          1989, in which you requested GSP eligibility and tariff
          classification under the Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA), for a junior science kit and a energy
          lab kit.  Samples were provided for examination.

          FACTS:

                The "toy junior science lab kit" is a chemistry kit for
          children.  The kit includes a candle holder, copper sulfate, eye
          dropper, filter paper, measuring spoons, plastic slides, sea
          sand, sodium ferrocyanide, specimen slides, steel wool, stones,
          tannic acid, test tubes, a holder, a rack and zinc metal.  All of
          these articles are of Israeli origin.  Also included in the kit
          is a microscope which is of Taiwan origin.  This kit is designed
          to teach children how to use a microscope and arouse their
          interest in science.  The total value of the goods originating in
          Taiwan is $2.68.  The microscope is valued at $2.40.  The total
          value of the kit is $6.35.

                The "toy energy and you lab kit" is designed for teaching
          children how to control, transform and use various forms of
          energy.  The kit and accompanying instruction booklet contain




















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          over 120 experiments about how to make windmills, levers, cars,
          and batteries.  All of these articles except for a magnifier and
          an eye dropper are produced in Israel.  The magnifier and eye
          dropper are produced in Hong Kong and Taiwan respectively.  The
          total value of the magnifier is $0.25.  The total value of the
          eye dropper is $.08.  The total value of the kit is $10.85.

          ISSUE:

                Whether the samples at issue are classified under heading
          9503, HTSUSA, and whether they are eligible for GSP treatment.

          LAW AND ANALYSIS:

                Classification of merchandise under the HTSUSA is in
          accordance with the General Rules of Interpretation (GRI's),
          taken in order.  Heading 9503, HTSUSA, provides for other toys;
          reduced-size models and similar recreational models, working or
          not; puzzles of all kinds.  The Explanatory Notes constitute the
          official interpretation of the tariff at the international level.
          The Explanatory Notes state that the heading covers educational
          toys, such as toy chemistry sets.  The Notes further state that
          collections of articles, the individual items of which if
          presented separately would be classified in other headings in the
          Nomenclature, are classified in this chapter when they are put up
          in a form clearly indicating their use as toys, for example,
          instructional toys such as chemistry sets.  It is our opinion
          that the samples at issue, while not exclusively toy chemistry
          sets, do in fact resemble them so as to be classifiable under
          this heading.  We note that the microscope included with the "toy
          junior science lab kit" is considered a toy because it is
          designed for the amusement of children and is not functional as a
          real microscope because its magnifying abilities are limited.

                Our next concern is to determine whether the samples at
          issue are eligible for GSP treatment.  Under the GSP, eligible
          articles which are imported directly from a designated
          beneficiary developing country (BDC) into the U.S. qualify for
          duty-free treatment if the sum of the cost or value of the
          constituent materials produced in the BDC plus the direct costs
          involved in processing the eligible article in the BDC is at
          least 35 percent of the article's appraised value at the time it
          is entered into the U.S.  See 19 U.S.C. 2463.

                Israel is a BDC, see General Note 3(c)(ii)(A), HTSUSA, and,
          according to the above analysis, the samples at issue will be
          classified under subheading 9503.70.8000, HTSUSA, a GSP-eligible
          provision.  Assuming that the sets satisfy the 35 percent value
          added requirement and the other applicable requirements of













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          Section 10.171 through Section 10.178, Customs Regulations, the
          sets will be entitled to duty free treatment under the GSP.

          HOLDING:

                The samples at issue are classified under subheading
          9503.70.8000, HTSUSA, which provides for other toys; reduced-size
          models and similar recreational models, working or not; puzzles
          of all kinds; and accessories thereof, other toys, put up in sets
          or outfits, and parts and accessories thereof, other, other, and
          dutiable at the rate of 6.8 percent ad valorem, or free of duty
          under the GSP of all requirements are met.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division