E80906 E8 Ruling Active

The tariff classification of a Little Learning PC Player from China

Issued May 14, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8543.89.9695

Headings: 8543

Product description

As indicated by the submitted prototype sample and descriptive literature, the Little Learning PC Player, identified as item A0935, consists of a plastic housing containing an alphabet keyboard, a function selector button, an LCD screen, and a type of “mouse” device. It is intended for children ages three and up and is designed to introduce letters and numbers, simulate PC functions, and enhance memory and logic development.

CBP rationale

The applicable subheading for the Little Learning PC Player, item A0935, 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.

Full text

NY E80906 May 14, 1999 CLA-2-85:RR:NC:1:112 E80906 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Mr. A. Arndt Team Concepts North America, Ltd. 331 Eisenhower Lane South Lombard, IL 60148 RE: The tariff classification of a Little Learning PC Player from China Dear Mr. Arndt: In your letter dated March 30, 1999 you requested a tariff classification ruling. As indicated by the submitted prototype sample and descriptive literature, the Little Learning PC Player, identified as item A0935, consists of a plastic housing containing an alphabet keyboard, a function selector button, an LCD screen, and a type of “mouse” device. It is intended for children ages three and up and is designed to introduce letters and numbers, simulate PC functions, and enhance memory and logic development. The applicable subheading for the Little Learning PC Player, item A0935, 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. 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

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