The tariff classification of an electronic learning game from China

NY M82976 May 22, 2006 CLA-2-85:RR:NC:N1:112 M82976 CATEGORY: Classification TARIFF NO.: 8543.89.9795; 9902.85.43 Lorianne Aldinger Import Manager, RITE AID Corporation P.O. Box 3165 Harrisburg, PA 17105-3165 RE: The tariff classification of an electronic learning game from China Dear Ms. Aldinger, In your letter dated April 19, 2006, you requested a tariff classification ruling. The item concerned is the Card Computer Try Me (# 945934). It is a battery-operated, hard plastic, rectangular article with a hinge on one side and open on the other; a "C" shaped carry handle is formed in the center of the hinged side. When the item is opened up, it has a small LCD screen in the middle of one of the halves on the inside; the screen measures approximately 4" in width X 2" in height. On the other half of the inside of the item is a centered, indented, rectangular card tray measuring approximately 4" in width X 2 ¼" in height; to the left of the tray are two plastic push-buttons and to the right of the tray are 4 plastic push-buttons. The entire item measures (when closed, handle down) approximately 6 ½" in height X 8 ¼" in width. Also included in the same retail package is a deck of 56 plastic, 4"W X 3 ¼"H cards in a card box. The purpose of the item is to help children learn to associate pictures and words by having them select answers to questions asked by the "Computer" from among options shown on the cards. Both right and wrong answers chosen are reflected on the LCD screen by appropriate pictures with accompany sounds. The applicable classification subheadings for the Card Computer Try Me (# 945934) will be 8543.89.9795, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere ... : Other machines and apparatus: Other: Other: Other: Other: Other” and 9902.85.43 which provides for "Educational devices (provided for in subheading 8543.89.96)" [HTSUS suheading 8543.89.97 replaced subheading 8543.89.96 effective April 1, 2006]. The rate of duty will be 1.67%. 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