818171 81 Ruling Active

The tariff classification of a "Learning Pad" from China

Issued February 8, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8543.89.9090

Headings: 8543

Product description

As indicated by the submitted sample, the "Learning Pad" is a rectangular shaped unit constructed of hard plastic with a molded carrying handle, which incorporates an electronic keyboard and a separate electronic writing or drawing pad with cursor keys. The "Learning Pad" is connected to a television or monitor with hook-up cables and the user interacts with the unit by using the keyboard and/or the writing pad. This unit is intended to teach letters, numbers, geometric shapes, and vocabulary, as well as to enable the user to practice writing letters and drawing.

CBP rationale

The applicable subheading for the "Learning Pad" will be 8543.89.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus .

Full text

NY 818171 February 8, 1996 CLA-2-85:RR:NC:MA: 112 818171 CATEGORY: Classification TARIFF NO.: 8543.89.9090 Ms. Maureen D. Pearson Katten Muchin & Zavis 525 West Monroe Street Suite 1600 Chicago, IL 60661-3693 RE: The tariff classification of a "Learning Pad" from China Dear Ms. Pearson: In your letter dated January 9, 1996, on behalf of VTech Industries, Inc., you requested a tariff classification ruling. As indicated by the submitted sample, the "Learning Pad" is a rectangular shaped unit constructed of hard plastic with a molded carrying handle, which incorporates an electronic keyboard and a separate electronic writing or drawing pad with cursor keys. The "Learning Pad" is connected to a television or monitor with hook-up cables and the user interacts with the unit by using the keyboard and/or the writing pad. This unit is intended to teach letters, numbers, geometric shapes, and vocabulary, as well as to enable the user to practice writing letters and drawing. The applicable subheading for the "Learning Pad" will be 8543.89.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus ..., not specified or included elsewhere in Chapter 85. The rate of duty will be 3.4 percent ad valorem. 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 David Curran at 212-466-5680. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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