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NY J83687

May 7, 2003

CLA-2-90:RR:NC:MM:114 J83687


TARIFF NO.: 9011.20.8000

Mr. Alan Morgan
Customs Classification Specialist
Wal-Mart Stores, Inc.
Wal-Mart Logistics
Mail Stop #0410-L 32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of the Science Tech Microscope Set made in China

Dear Mr. Morgan:

In your letter dated April 15, 2003, you requested a tariff classification ruling on the Science Tech Microscope Set made in China. A sample of the Science Tech Microscope Set was submitted with the ruling request.

The submitted item number 36797 is identified as the Science Tech Microscope Set. The submitted Science Tech Microscope Set consists of a microscope with 100 power - 900 power zoom magnification with a light and projector, a micro data bank, a micro slicer, twelve blank glass slides, twelve blank labels, twelve cover glasses, twelve statical slide covers, four collecting vials, one stirring rod, one petri dish, one scalpel, one needle, one tweezers, one spare bulb, one condenser lens cap, two graduated cylinders, instruction manual and instructional CD. The die cast microscope measures approximately 9 inches in height and features 8x, 25x and 50x objective lenses. The items will be imported packaged together in a closed window display hand carrying plastic case ready for retail sale.

The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (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. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.

The Science Tech Microscope Set is a single retail package containing items that are classifiable under several separate headings or subheadings of the tariff. The Explanatory Notes represent the official interpretation of the HTS at the international level. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale”. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.

The subject articles in the Science Tech Microscope Set, in our opinion, meet the criteria for sets as the terms are defined in the cited Explanatory Notes. For the purposes of the HTS, the merchandise constitutes a set. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The microscope imparts the essential character to the Science Tech Microscope Set.

The applicable subheading for the Science Tech Microscope Set will be 9011.20.8000, HTS, which provides for compound optical microscopes; other microscopes, for photomicrography, cinemicrography or microprojection; other. The rate of duty will be 7.2 percent ad valorem.

Your sample is being returned as requested.

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 Barbara Kiefer at 646-733-3019.


Robert B. Swierupski

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