CBP Ruling N090519 — The tariff classification of the Magic Screen Palm Learner from China

Tariff classification

Headings: 8543

Product description

The item concerned is the “Magic Screen Palm Learner” (UPC # 0-76930-05507-6). This is an electronic learning device designed for children 12 months and up. The “Magic Screen Palm Learner” (UPC # 0-76930-05507-6) is a portable, battery operated electronic device. It is designed to resemble a palm pilot. It is approximately 4 ½ inches wide by 6 ½ inches long and 1 ½ inches thick. The housing is made of plastic and incorporates a 2 ¾ inch by 3 inch L.E.D. screen, an “ABC” button, a “123” button, a speaker and a plastic stylus pen. The item operates on 3 “AA” batteries which are included with the item. The “Magic Screen Palm Learner” (UPC# 0-76930-05507-6) uses an LED screen which lights up and displays letters of the alphabet and numbers. It also uses images and sounds to teach children letters and numbers. A child can press the screen with the stylus or by hand to activate the images and sounds. The item will automatically shut off after approximately 15 seconds of inactivity.

CBP rationale

The applicable subheading for the “Magic Screen Palm Learner” (UPC #0-76930-05507-6) 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.

Full text

N090519 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 Magic Screen Palm Learner 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 “Magic Screen Palm Learner” (UPC # 0-76930-05507-6). This is an electronic learning device designed for children 12 months and up. The “Magic Screen Palm Learner” (UPC # 0-76930-05507-6) is a portable, battery operated electronic device. It is designed to resemble a palm pilot. It is approximately 4 ½ inches wide by 6 ½ inches long and 1 ½ inches thick. The housing is made of plastic and incorporates a 2 ¾ inch by 3 inch L.E.D. screen, an “ABC” button, a “123” button, a speaker and a plastic stylus pen. The item operates on 3 “AA” batteries which are included with the item. The “Magic Screen Palm Learner” (UPC# 0-76930-05507-6) uses an LED screen which lights up and displays letters of the alphabet and numbers. It also uses images and sounds to teach children letters and numbers. A child can press the screen with the stylus or by hand to activate the images and sounds. The item will automatically shut off after approximately 15 seconds of inactivity. The applicable subheading for the “Magic Screen Palm Learner” (UPC #0-76930-05507-6) 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

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