The Product
- Three boxed science kits designed for children 13 years and older: Einstein Optical Illusions, Air Science and Voyage to Mars.
- Optical Illusions holds transparent film, a plastic mirror and cylinder, a wooden stick, printed paperboard cut-outs and a 28-page booklet of experiments.
- Air Science holds a 3.5-inch plastic toy car with a balloon, more balloons, syringes, tubing, foil, a tealight, a foam ball, fizzy tablets and a booklet.
- Voyage to Mars holds balloons, steel wool, iodine solution, food coloring, fizzy tablets, sand, baking soda, cups, a pipette, a test tube, thermometers and a booklet.
- Each booklet describes experiments done with the kit's parts and household materials. Each kit sells for about $25.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Einstein Optical Illusions, Air Science and Voyage to Mars kits | HTS 9503.00.0090 | Tricycles, scooters, pedal cars and similar wheeled toys… dolls, other toys… Other. |
Explanation
CBP found that heading 9503, which covers other toys, describes the kits under General Rule of Interpretation 1. The letter relies on a Court of International Trade decision that a toy is designed and used for amusement rather than practicality, and treats heading 9503 as a principal use provision.
It cites the Explanatory Notes to heading 9503, which list educational toys such as chemistry sets and say collections of items put up as toys belong here. Two kits contain toys (a plastic car, balloons), the packaging shows children role-playing as scientists and astronauts, and online buyers call the kits toys and fun. Parts with practical use, like the mirror and thermometers, don't change that: at about $25 a kit, buying them for those parts would be impractical.
Headings CBP ruled out
- heading 4901, textbooks: The requester argued the kits are sets with the instruction booklet giving each its essential character; CBP said the kits are classified as toys under GRI 1 before any set analysis applies.
The letter also notes. The letter notes the iodine solution in the Voyage to Mars kit may be subject to the Toxic Substances Control Act, administered by the EPA.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a science or experiment kit put up and sold as a toy for children?
- Is it made for amusement, with any learning incidental to the play?
- Is it designed for children 13 years and older?
- Would buying it just for its practical parts, like a mirror or thermometer, be impractical?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9503.00.0090 | ✓ Still in the schedule | Heading 9503 | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
CBP has classified other children's kits under heading 9503: N022532 covers three educational toy kits, N317127 covers four activity kits, N327249, N327250, N327251, N327271 and N334845 cover Kids Workshop kits, and N217135 covers various craft kits.
- N022532February 6, 20083 educational toy kits from China9503.00.0080
- N317127February 19, 2021Four activity kits from China9503.00.0073
- N327251August 1, 2022“2023 Kids Workshop Monthly Kits” from China and Thailand9503.00.0073
- N327271August 1, 2022“Kids Workshop Community Events Kits” from China and Thailand9503.00.0073
- N327249July 28, 2022“2023 Kids Workshop Monthly Kits” from China and Thailand9503.00.0073
- N327250August 1, 2022“2023 Kids Workshop Monthly Kits” from China and Thailand9503.00.0073
- N334845August 31, 2023“2024-2025 Kids Workshop Monthly Kits” from China9503.00.0073
- N217135June 6, 2012Various craft kits from China9503.00.0073, 9615.19.6000
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N353981 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms