K85458 K8 Ruling Active

The tariff classification of the "V.Smile™ TV Learning System from China.

Issued May 3, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9504.10.0000

Headings: 9504

Product description

The sample merchandise is identified on its face as the V.Smile™Educational Game System. The sample product consists of a main console unit with connection cables, a cartridge entitled “Adventures in Alphabet Park,” and a joystick control pad. The V Smile™, described in your letter as a TV Learning System, is designed for use by children 3 to 7 years of age and operates on either 3 “C” size batteries or an AC/DC adapter. The system console plugs directly into a home television receiver and accepts one of ten multi-curriculum video cartridges. The sample will be returned at your request. The V. Smile™ TV Learning System is described in your letter as a system that teaches preschool children the basics through interactive television gaming. Each cartridge teaches a variety of preschool basics and learning concepts using challenging learning games and adventure play. The joystick apparatus features four flashing buttons and one large “enter” button designed for use by preschoolers. A second joystick may be connected to the console for two-player game play.

CBP rationale

The applicable subheading for the V. Smile™ TV Learning System in the condition represented by the submitted “show sample” will be 9504.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Video games of a kind used with a television receiver and parts and accessories thereof.

Full text

NY K85458 May 3, 2004 CLA-2-95:RR:NC:2:224 K85458 CATEGORY: Classification TARIFF NO.: 9504.10.0000 Lorrie Heavey ATE Logistics, Inc. 855 South 192nd, Suite 900 SeaTac, Washington 98148 RE: The tariff classification of the “V.Smile™ TV Learning System from China. Dear Mr. Heavey: In your letter dated April 26, 2004, you requested a tariff classification ruling. The sample merchandise is identified on its face as the V.Smile™Educational Game System. The sample product consists of a main console unit with connection cables, a cartridge entitled “Adventures in Alphabet Park,” and a joystick control pad. The V Smile™, described in your letter as a TV Learning System, is designed for use by children 3 to 7 years of age and operates on either 3 “C” size batteries or an AC/DC adapter. The system console plugs directly into a home television receiver and accepts one of ten multi-curriculum video cartridges. The sample will be returned at your request. The V. Smile™ TV Learning System is described in your letter as a system that teaches preschool children the basics through interactive television gaming. Each cartridge teaches a variety of preschool basics and learning concepts using challenging learning games and adventure play. The joystick apparatus features four flashing buttons and one large “enter” button designed for use by preschoolers. A second joystick may be connected to the console for two-player game play. The applicable subheading for the V. Smile™ TV Learning System in the condition represented by the submitted “show sample” will be 9504.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Video games of a kind used with a television receiver 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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