The tariff classification of a learning computer from China

NY L85601 July 5, 2005 CLA-2-85:RR:NC:N1:112 L85601 CATEGORY: Classification TARIFF NO.: 8543.89.9200 Billy Gwinn Interim-Manager, Customs Compliance Costco Wholesale 999 Lake Drive Issaquah, WA 98027-5367 RE: The tariff classification of a learning computer from China Dear Mr. Gwinn: In your letter dated June 9, 2005, you requested a tariff classification ruling. The item concerned is the Accelerator PC Trainer Desktop (Oregon Scientific Item No. 20066, Costco Item No. 882343). It is a battery-operated, computer-shaped electrical device with an attached keyboard, attachable mouse and mousepad. It measures 10 “ in width, 15” in height (including keyboard) and is made of black, hard plastic with a multicolored screen. The purpose of the item is to teach basic manual computer skills, spelling, vocabulary, mathematics, memory, music and Spanish in addition to providing 12 games to play. You proposed classification of this item in subheading 9503.90.0080 of the Harmonized Tariff Schedule of the United States (HTS) which provides for “Other toys ... : Other: Other”: Classification in the HTS is governed by the General Rules of Interpretation (GRIs). GRI 3. (b) states, “... composite goods ... made up of different components ... shall be classified as if they consisted of the ... component which gives them their essential character ... “. The PC Trainer has a total of 60 games, tutorials and activities; only 12 of these are listed as “Games” or “Fun activities”. Since 48 of the “Tutorials and Activities” are educational, the essential character of this item is as a learning tool. The applicable subheading for the Accelerator PC Trainer Desktop (Oregon Scientific Item No. 20066, Costco Item No. 882343) will be 8543.89.9200, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical machines ... , having individual functions, not specified or included elsewhere ... : Other machines ... : Other: Other: Other: Electrical machines with translation ... functions ... . 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division