K87825 K8 Ruling Active

The tariff classification of the Leapster® Multimedia Learning System from China.

Issued July 22, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9504.90.4000

Headings: 9504

Product description

The article under consideration is a handheld battery-operated electronic learning device called the Leapster®. Information furnished along with a sample of the product indicates that the Leapster®, using programmed cartridge software and a color screen, teaches children of pre-K through 2nd grade levels reading and math skills, and art and music with educational learning games, electronic storybooks, a digital art studio, and interactive educational videos. The programmed cartridge action is controlled using a multi-directional control pad and a touch-sensitive stylus or pointing device on the face of the device. The sample you have supplied will be returned at your request. The Leapster® device has a liquid crystal screen as well as buttons and directional arrows for controlling game play in a manner similar to other competing handheld electronic game devices. While the Leapster® possesses a variety of ancillary features such as a “book reader” and a video player, the primary function and essential feature of the Leapster® device is its identity as an electronic portable game player. In this regard, the programmed cartridges for all of the functions of the Leapster® use game play to achieve the intended results.

CBP rationale

The applicable subheading for the Leapster® handheld multimedia device will be 9504.90.4000, 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: Other: Game machines, other than those operated by coins, banknotes (paper currency), discs or similar articles; parts and accessories thereof.

Full text

NY K87825 July 22, 2004 CLA-2-95:RR:NC:2:224 K87825 CATEGORY: Classification TARIFF NO.: 9504.90.4000 Lewis E. Leibowitz Hogan & Hartson L.L.P. 555 13th Street, N.W. Washington, D.C. 20004-1109 RE: The tariff classification of the Leapster® Multimedia Learning System from China. Dear Mr. Leibowitz: In your letters of May 7, 2004 and July 9, 2004, you requested a tariff classification ruling on behalf of Leap Frog Enterprises, Inc. The article under consideration is a handheld battery-operated electronic learning device called the Leapster®. Information furnished along with a sample of the product indicates that the Leapster®, using programmed cartridge software and a color screen, teaches children of pre-K through 2nd grade levels reading and math skills, and art and music with educational learning games, electronic storybooks, a digital art studio, and interactive educational videos. The programmed cartridge action is controlled using a multi-directional control pad and a touch-sensitive stylus or pointing device on the face of the device. The sample you have supplied will be returned at your request. The Leapster® device has a liquid crystal screen as well as buttons and directional arrows for controlling game play in a manner similar to other competing handheld electronic game devices. While the Leapster® possesses a variety of ancillary features such as a “book reader” and a video player, the primary function and essential feature of the Leapster® device is its identity as an electronic portable game player. In this regard, the programmed cartridges for all of the functions of the Leapster® use game play to achieve the intended results. The applicable subheading for the Leapster® handheld multimedia device will be 9504.90.4000, 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: Other: Game machines, other than those operated by coins, banknotes (paper currency), discs or similar articles; 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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