The tariff classification of "Little Smart Magic Letters" from China
Issued May 9, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8543.89.9090
Headings: 8543
Product description
As indicated in your request, and the accompanying specification sheet, the "Little Smart Magic Letters" is a battery operated device in a plastic housing with a carrying handle. It contains a 46 key membrane keyboard, a sliding activity mode selector, an LED screen, and a plastic stylus. The keyboard consists of letter, number and shape keys, as well as other function keys. In addition to the keyboard, the sliding activity mode selector can be used to choose activities which teach letters, objects, numbers, etc. through "verbal" instruction. A stylus and LED screen are also included and provide the ability to "write" on the pressure sensitive LED screen, thereby illuminating the chosen areas.
CBP rationale
The applicable subheading for the "Little Smart Magic Letters" will be 8543.89.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus,.
Full text
NY A82500 May 9, 1996 CLA-2-85:RR:NC:MA: 112 A82500 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 "Little Smart Magic Letters" from China Dear Ms. Pearson: In your letter dated April 12, 1996, on behalf of Vtech Industries, Inc., you requested a tariff classification ruling. As indicated in your request, and the accompanying specification sheet, the "Little Smart Magic Letters" is a battery operated device in a plastic housing with a carrying handle. It contains a 46 key membrane keyboard, a sliding activity mode selector, an LED screen, and a plastic stylus. The keyboard consists of letter, number and shape keys, as well as other function keys. In addition to the keyboard, the sliding activity mode selector can be used to choose activities which teach letters, objects, numbers, etc. through "verbal" instruction. A stylus and LED screen are also included and provide the ability to "write" on the pressure sensitive LED screen, thereby illuminating the chosen areas. The applicable subheading for the "Little Smart Magic Letters" 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, HTS. 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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