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NY M80707

March 8, 2006

CLA-2-95:RR:NC:SP:225 M80707


TARIFF NO.: 9503.70.0000

Ms. Monica Cantu
UPS Trade Management Services, Inc.
12380 Morris Road
Alpharetta, GA 30005

RE: The tariff classification of the Mind Blowing Science Kit from China.

Dear Ms. Cantu:

In your letter dated February 22, 2006, on behalf of your client, Scientific Explorer, Inc. of Seattle, Washington, you requested a tariff classification ruling.

You submitted photographs and literature regarding Mind Blowing Science identified as item number 221, which is an educational toy science kit designed to teach a child how to make a color changing “volcano” and mix-up “magic ooze” and sand that resists water. The toy kit consists of 2 ounces of baking soda, 2 ounces of cooking oil, 4 ounces of corn starch, 2 pieces of goldenrod paper, 2 pieces of cotton swabs, 1 ounce of polyacrylamide, a vial, plastic cups, pipettes, two measuring spoons, popsicle sticks, red cabbage powder, tub tints and an instruction sheet that are packaged together for retail sale in an illustrated cardboard box. By following the directions and illustrated examples, a child four years of age and older can role-play as a scientist while learning about science in an amusing manner.

The applicable subheading for the Mind Blowing Science identified as item number 221 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof." The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise is subject to The Public Health Security and Bioterroism Preparedness and Response Act of 2002 (The Bioterroism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterroism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterroism/bioact.html. 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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