The tariff classification of a child’s "Bilingual Laptop Computer" from China

N009912 May 3, 2007 CLA-2-85:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Ms. Lorianne Aldinger Import Manager Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a child’s “Bilingual Laptop Computer” from China Dear Ms Aldinger: In your letter dated April 11, 2007, you requested a tariff classification ruling. The item concerned is a child’s “Bilingual Laptop Computer” (Item # 959853). This is a multi-functional electronic learning device designed for children ages 3 years and older. It measures approximately 11 inches wide by 8 inches long by 1.5 inches thick, when closed. It consists of a liquid crystal display monitor (LCD) and a removable, wireless, infrared keyboard. The computer monitor incorporates an infrared receiver, a speaker, and an on/off button. The monitor has the ability to rotate 360 degrees. The wireless, infrared keyboard contains an alphanumeric keypad, an infrared transmitter and two release buttons which allow the keyboard to be detached from the monitor. The system operates on 5 “AA” batteries. The “Bilingual Laptop Computer” (Item # 959853) teaches children the letters of the alphabet, grammar and basic math skills. It also contains various other educational and amusement oriented activities such as music, picture puzzle games and a scale game. There are a total of 20 different educational activities in all. All 20 activities are available in both the English and Spanish language. The applicable subheading for the “Bilingual Laptop Computer” (Item # 959853) will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other. The rate of duty will be 2.6%. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Steve Pollichino at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division