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NY J80680

February 5, 2003

CLA-2-95:RR:NC:SP:225 J80680


TARIFF NO.: 8531.80.0040; 9503.70.0000; 9503.90.0080

Mr. Dennis Ahern
Bowen Hill, LTD.
2032 Nottingham Way
Hamilton, NJ 08619

RE: The tariff classification of an EDU Science Metal Detector, an EDU Science Magnet Set, and an EDU Science Maxscope Lab from China.

Dear Mr. Ahern:

In your letter dated January 28, 2003, you requested a tariff classification ruling.

You submitted the following samples:

Item #36936, EDU Science Metal Detector, is a battery powered metal detector made of metal that measures approximately 38 inches in length when fully extended and has a round loop on the end for detection purposes. The loop must be kept parallel to the ground when in operation and, when a metal object is detected, a “beeping” sound is heard followed by a flashing red light. The purpose of this item is to search for slightly buried metal objects.

Item #36910, EDU Science Magnet Set, is a magnet toy set consisting of 1 large horseshoe shaped magnet, 2 magnet wands, 2 u-shaped magnets, 4 magnet rings, 4 magnet blocks, and 10 round magnet marbles packaged inside a rectangular box with a display window. The item functions as an educational toy introducing a child to the properties of magnetism, but the item also provides frivolous amusement even if no actual learning takes place.

Item #36940, EDU Science Maxscope Lab, consists of a toy plastic microscope-like viewer (maxscope) with an 8-1/2” attached screen and 20x-80x magnification and various parts and accessories, including 2 prepared slides, 10 blank slides, 24 slide covers, 24 blank labels, 1 stirring rod, 1 tweezers, 1 dropper, 1 petri dish, 1 vial of sodium chloride, 1 vial of shrimp eggs, 1 micro hatchery, 1 graduated cylinder, 1 graduated cup, 1 liquid specimen cup, 1 spare bulb, and 1 set of instructions packaged inside a cardboard box with window display. The advertising indicates that the item is “just like a scientist’s maxscope” and serves as an educational toy allowing a child to “conduct experiments” under adult supervision and learn about science. The item also provides frivolous amusement whether any real learning actually takes place.

The applicable subheading for Item #36936, EDU Science Metal Detector, will be 8531.80.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric sound or visual signaling apparatus. The rate of duty will be 1.3 percent ad valorem.

The applicable subheading for Item #36910, EDU Science Magnet Lab, will be 9503.70.0000, HTS, which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be free.

The applicable subheading for Item #36940, EDU Science Maxscope Lab, will be 9503.90.0080, HTS, which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” 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 Wong at 646-733-3026.


Robert B. Swierupski

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