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NY E86149

September 23, 1999

CLA-2-95:RR:NC:SP:225 E86149


TARIFF NO.: 9503.70.0000

Mr. Ralph M. Navedo
Inter-Maritime Forwarding Co., Inc.
39 Broadway
New York, N.Y. 10006

RE: The tariff classification of a toy set from China and Taiwan

Dear Mr. Navedo:

In your letter dated August 12, 1999, received in this office on August 23, 1999, you requested a tariff classification ruling on behalf of Penguin Putnam, Inc.

The submitted article is an “Environmental Detective” kit. The set is composed of a transparent plastic box, one book, one plastic magnifying glass, a plastic water tester, tweezers, ph paper & color scale, pen and mailer. All the components are packaged inside the transparent box which measures 5 ¾” (H) X 8” (W) X 1 ¼” (D). The lid of the box has a plastic handle and serves a dual use as a ruler with measurements in inches and centimeters incorporated thereon. The book provides instructions and activities which the child can perform using the instruments contained in the kit. Data collected by the child may be recorded in the book for evaluation.

This office finds the described collection of articles, when imported retail packed, work together to create an educational toy set classifiable in Chapter 95.

We note in your letter that the entire product is of Chinese origin with the exception of the magnifying glass, which is made in Taiwan. As you have requested information regarding additional requirements for the subject article, we direct you to the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304). This section provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article(s). The submitted sample is not marked in an acceptable fashion to indicate the appropriate countries of origin. You may contact your local Import Specialist for further information on acceptable marking practices.

The applicable subheading for the “Environmental Detective” kit will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

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 Alice J. Wong at 212-637-7028.


Robert B. Swierupski

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