The tariff classification of the "1-2-3 Counting Cash Register" from China

N090517 January 26, 2010 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 “1-2-3 Counting Cash Register” from China Dear Mr. Morse: In your letter dated December 28, 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 “1-2-3 Counting Cash Register” (Item #N8239). This is a multi-functional electronic learning device designed for children ages 18 months and up. The “1-2-3-Counting Cash Register” (Item #N8239) is a portable, battery operated electronic device. It is approximately 8 inches wide by 10 inches long by 5.5 inches thick. The outer housing is made of plastic. The housing incorporates a light-up keypad, music and question buttons, cash drawer, speaker, card reader, USB connection and an on/off button. Located above the keyboard are four “Nick (Nickelodeon) Jr.” cartoon character keys. Two double-sided character cards and four play money coins are included with the item. The system operates on 3 “AA” batteries which are included with the item. The “1-2-3-Counting Cash Register” (Item #N8239) uses sounds, songs, interactive games and activities to teach children numbers and counting skills. There are a total of over 30 educational activities in all. The system uses the voices of popular “Nick Jr.” cartoon characters (“Diego, Dora the Explorer, Blue and Kai-lan) and sound effects for additional fun. The applicable subheading for the 1-2-3 Counting Cash Register (Item #N8239) will be 8543.70.9065, 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