The tariff classification of an erupting volcano kit from China

N284852 April 25, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Joann Mosqueda Ja-Ru Inc. 12901 Flagler Center Blvd. Jacksonville, FL 32258 RE: The tariff classification of an erupting volcano kit from China Dear Ms. Mosqueda: In your letter dated March 18, 2017, you requested a tariff classification ruling. A sample of the Kidz Science “Erupting Volcano,” item # 5429, was submitted with your inquiry. The item is comprised of a plastic receptacle in the shape of a miniature volcano and a packet of pink-colored “lava” powder. The directions on the back of the blister pack state: “1. Open the bag of lava powder and pour all the powder into the volcano 2. Pour water into the volcano…. 3. Watch the volcano erupt and overflow with lava.” The lava is reusable once it dries back into powder form. The kit is put up in a manner indicating its use as an educational toy. By following the instructions, children will derive amusement creating their own erupting volcano while learning about science in an amusing manner. It is principally designed for the amusement of children 6 years of age and older. The applicable subheading for the Kidz Science “Crystal Grow Kit” will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 https://hts.usitc.gov/current. 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 James Forkan at james.p.forkan@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division