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PD E80385

April 28, 1999

CLA-2-95:CO:CH:D12 E80385

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Ms. Machelle Blair
Classification Specialist
Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville,AR 72716-8023

RE: The tariff classification of a Videoscope Lab imported from China.

Dear Ms. Blair:

In your letter dated April 2, 1999, you requested a tariff classification ruling for a Videoscope Lab.

The 58 piece lab set (36687) includes a 20x-50x power videoscope, slides, scalpel, needle, tweezers, petri dish, spare bulb, instruction manual, etc. The videoscope screen is 8.75".

The imported item is not considered to be a compound optical microscope as it has only one stage of magnification. Because of its limited use. it is considered to be a toy.

Your sample is being returned under separate cover.

The applicable subheading for the Videoscope Lab will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for  Other toys;......Other: Other toys..... 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,

Anita Terry-McDonald
Port Director
Chicago, Illinois

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