United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 890864 - NY 890993 > NY 890970

Previous Ruling Next Ruling
NY 890970

October 14, 1992

CLA-2-95:S:N:N8:224 890970


TARIFF NO.: 9503.49.0020; 8524.23.1040; 8524.21.3040

Adrienne Parsons
Urchin Kits Limited
P.O. Box 23099
Churchill Square
St. John's, Newfoundland
Canada A1B 4J9

RE: The tariff classification of educational kits from Canada.

Dear Ms. Parsons:

In your undated letter received in this office on October 1, 1993, you requested a tariff classification ruling.

The merchandise at issue consists of three marine educational kits entitled "We Live In A Cold Sea." One activity kit, sub-titled "Animals Like Us," is comprised of various learning materials including art prints, teacher's guide books, audio cassette, toy seal puppets, video cassette, and story and information books.

A second marine educational kit, entitled "Animals Depend On Other Animals," includes toy animal puppets, mounted photographs, a display board with marine animal felt shapes, educational activity cards, posters, books, and an audio and video cassette.

The marine kit entitled "Why Are Fish Made That Way" is comprised of various books and materials including toy fish puppets, take-apart toy fish, posters, educational activity cards, and a video cassette. The submitted samples are being returned to you.

The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, the remaining GRI's may then be applied.

The marine educational kits consist of various components which are classifiable in different headings of the tariff: for example, the teacher's guides and student books in heading 4901, the art prints and illustrations in heading 4911, the marine animal puppets and activity shapes in heading 9503, and the audio cassettes and video cassettes in heading 8524. Chapter 85, Legal Note 6 provides that: "[r]ecords, tapes and other media of heading 8523 or 8524 remain classified in those headings, whether or not they are entered with the apparatus for which they are intended." The video cassettes, therefore, are classified, persuant to GRI 1, in 8524.23.1040, HTS, which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena...of a width exceeding 6.5 mm: video tape rcordings of a width not exceeding 16 mm, in cassettes. The rate of duty will be 0.66 cents/Lin. m. The applicable subheading for the audio cassettes will be 8524.21.3040, HTS, which provides for records, tapes and other recorded media for sound...: magnetic tapes: of a width not exceeding 4mm: other recordings. The rate of duty will be 9.7 cents per square meter of recording surface.

However, since these educational kits are sets, and the headings under which each of the other items could be classified refer to only part of the items in the sets, they are classified by applying GRI 3(b), which provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. However, based on use, there is no one particular item or component in these kits or sets that imparts the essential character; rather all the items function coequally to create the educational kit.

Accordingly, GRI 3(c) explains that goods which cannot be classified by reference to GRI 3(b) are classified under the heading which occurs last in numerical order among those which equally merit consideration. Heading 9503 of the HTS, provides for other toys, including animal representations similar to the puppets and other animal shapes of the subject kits. The marine educational kits, therefore, are classifiable in heading 9503, as other toys, the provision which occurs last in numerical order.

The applicable subheading for the "We Live In A Cold Sea" marine educational kits will be 9503.49.0020, HTS, which provides for toys representing animals or non-human creatures...and parts and accesssories thereof: other. The rate of duty will be 6.8 percent ad valorem.

Articles classifiable under subheadings 9503.49.0020, 8524.23.1040 and 8524.21.3040, HTS, which are originating goods of Canada, are entitled to certain tariff preferences under the United States - Canada Free Trade Agreement (CFTA) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: