The tariff classification of the ABC 1-2-3 Sing Along from China

N082184 November 17, 2009 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of the ABC 1-2-3 Sing Along from China Dear Mr. Morse: In your letter dated October 21, 2009, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The sample which you submitted is being returned to you as requested. The item concerned is the “ABC 1-2-3 Sing Along” (Item #N8240). This is a multi-functional electronic learning device designed for children ages 18 months and up. The “ABC 1-2-3 Sing Along” (Item #N8240) is a portable, battery operated electronic device. The housing is made of plastic and incorporates a 2 inch by 2 inch L.E.D. screen, three “Nickelodeon Jr.” character buttons, three game buttons, a working microphone, speaker, USB connection and an on/off button. The system operates on three “AA” batteries which are included with the item. The “ABC 1-2-3 Sing Along” (Item #N8240) uses an LED screen which lights up and displays numbers, shapes and letters. It also uses sounds and various activities to teach children letters, numbers, counting, shapes, spelling and sing-along songs. At any time a child can press the button on the microphone and sing-along with the songs. There are a total of over 30 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 as well as number counting in both English and Spanish thereby introducing the child to a second language. A child’s name can be downloaded onto the “ABC 1-2-3- Sing Along” (Item #N8240) by connecting the item to a PC using a USB cable. The applicable subheading for the “ABC 1-2-3 Sing Along” (Item #N8240) 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