The tariff classification of electronic devices from China

NY E80321 May 12, 1999 CLA-2-85:RR:NC:1:112 E80321 CATEGORY: Classification TARIFF NO.: 8543.89.9695; 8524.39.8000; 8524.32.0000; 9503.90.0045; 9503.41.0010 Mr. Brian D. DuJardin Kmart Corporation 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of electronic devices from China Dear Mr. DuJardin: In your letter dated March 30, 1999 you requested a tariff classification ruling. As indicated by the submitted samples, there are five items in question, described as follows: - Phonics Desk; Kmart Code # 64-63-60: A battery operated phonetic learning device consisting of a plastic housing, 26 magnetic movable letters, and 20 talking word cards. - Comquest Disk Master; Kmart Code #64-63-58: A battery operated learning device that includes 30 activities to help develop letter and number recognition. It contains an alphanumeric keypad, three pre-recorded disks, a speaker and a small LCD screen for viewing. - Think and Go Farm; Kmart Code # 64-63-61: A battery operated learning device that teaches children about farm animals through five games which cover topics such as animal names, sounds, colors and other facts. - Think and Go Phonics; Kmart Code #64-63-62: A battery operated interactive device that teaches the alphabet, spelling and phonics. - Little Leap Plush; Kmart Code #64-63-63: A battery operated plush representation of a frog that functions as an interactive learning device. It teaches phonics, the alphabet, colors, and numbers. The applicable subheading for the Phonics Desk, Comquest Disk Master, and Think & Go Phonics will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 percent ad valorem. The pre-recorded disks are separately classifiable. The applicable subheading for Disks #1 (A Maze) and #2 (Typing Tutor) will be 8524.39.8000, HTS, which provides for Discs for laser reading systems: Other: Other. The rate of duty will be 2.7 percent ad valorem. The applicable subheading for Disk #3 (Juke Box) will be 8524.32.0000, HTS, which provides for Discs for laser reading systems: For reproducing sound only. The rate of duty will be Free. The applicable subheading for the Think and Go Farm will be 9503.90.0045, HTS, which provides for Other toys…: Other. The rate of duty will be Free. The applicable subheading for the Little Leap Plush will be 9503.41.0000, HTS, which provides for stuffed toys and parts and accessories thereof. The rate of duty will be Free. 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 212-637-7049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division