Reconsideration of NY F86811; Electronic educational devices

HQ 964463 March 7, 2002 CLA-2 RR: CR: GC 964463 DBS CATEGORY: Classification TARIFF NO.: 8543. 89.96 Mr. A. Arndt Team Concepts North America, Ltd. 331 Eisenhower Lane South Lombard, IL 60148 RE: Reconsideration of NY F86811; Electronic educational devices Dear Mr. Arndt: This is in response to your letter of June 12, 2000 requesting reconsideration of NY Ruling Letter F86811, issued to you on May 17, 2000, which classified the “ComQuest Desktop” electronic educational device under the Harmonized Tariff Schedule of the United States (HTSUS), in subheading 8543.89.96, HTSUS, as other electrical machines and apparatus . . .not specified or included elsewhere in Chapter 85, HTSUS. We regret the delay in responding. FACTS: The merchandise at issue is the “ComQuest Desktop” from China. This is a multi-functional learning device designed for children ages 8 and up, grades 3-6. It has the shape of a child’s desktop computer, and consists of a liquid crystal display (LCD), a mouse and a QWERTY infrared keyboard with special function keys for various activities. This device has an electronic data bank of 114 multi-level educational games and activities for math, spelling, language skills, computer skills, trivia, strategy and more, with built-in artificial intelligence software and built-in memory. According to your letter requesting reconsideration of NY F86811, the unit has an 8 bit MCU, 32KB SRAM, 8.0M ROM and a RAM memory cartridge. Thus, the user can compose 3-4 pages of text that can be printed by hooking up any modern printer. You contend, based on this information, that the merchandise should have been classified in subheading 8469.11.00, HTSUS, as a word processing machine. ISSUE: Whether the electronic educational device is classifiable as a word processing machine. LAW AND ANALYSIS: Headquarters Ruling Letter (HQ) 965319, dated February 4, 2002 (copy enclosed), addresses Customs position on the classification of electronic educational devices substantially similar to the one under consideration. See also HQ 086649 and HQ 086577, dated May 4, 1990, HQ 087599, dated March 5, 1991, HQ 088494, dated April 19, 1991 and HQ 955845, dated August 22, 1994 (classifying electronic educational devices under heading 8543, HTSUS). In HQ 965319, we revoked six New York Ruling Letters, three of which misclassified multi-functional electronic educational devices substantially similar to the “ComQuest Desktop,” as word processing machines. We incorporate the LAW AND ANALYSIS section of that ruling in this decision, as it is dispositive of the issue you have raised. Therefore, we have determined that NY F86811 properly classified the merchandise at issue in subheading 8543.89.96, HTSUS, which provides for, “Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter; parts thereof: other machines and apparatus: other: other: other: other.” HOLDING: The “ComQuest Desktop” is classified in subheading 8543.89.96, HTSUS, which provides for, “Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter; parts thereof: other machines and apparatus: other: other: other: other.” Sincerely, John Durant, Director Commercial Rulings Division Enclosure