The tariff classification of the Nickbook from China

N081579 November 10, 2009 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of the Nickbook from China Dear Mr. Morse: In your letter dated October 21, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned to you as requested. The item concerned is the “Nickbook” (Item #N8242). This is a multi-functional electronic learning device designed for children 3 years and older. The “Nickbook” (Item #N8242) is an electronic device that is designed to resemble a child’s lap top computer. It is approximately 10 ¼ inches wide by 7 ½ inches long by 2 ½ inches thick when closed. It contains a 3 inch by 2 inch liquid crystal (LCD) screen, keyboard, navigation pad, speaker, USB connection and an on/off button. Located above the keyboard are six “Nick (Nickelodeon) Jr.” cartoon character keys. The outer housing is made of ABS (Acrylonitrile butadiene styrene) plastic. The system operates on three “AA” batteries. The “Nickbook” (Item #N8242) uses animated graphics, sounds and various activities to teach children letters, phonics, numbers, counting and shapes. There are a total of over 50 educational activities in all. The system uses the voices of popular “Nick Jr.” cartoon characters and sound effects for additional fun. Spanish phrases are used by the cartoon characters thereby introducing the child to a second language. A child’s name can be downloaded onto the “Nickbook” (Item #N8242) by connecting the item to a PC by using a USB cable. The applicable subheading for the “Nickbook” (Item#N8242) 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 Steven Pollichino at (646) 733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division