The tariff classification of the iXL Learning System from China

N100642 April 28, 2010 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Lisa Shafran Mattel, Inc. International Customs and Trade Mail Stop M1-1420333 Continental Bouulevard El Segundo, CA 90245 RE: The tariff classification of the iXL Learning System from China Dear Ms. Shafran: In your letter dated April 6, 2010, you requested a tariff classification ruling. The item concerned is the “iXL Learning System (Mattel Assortment Number T2923)”. This is a multi-functional electronic learning device designed for children ages 3 through 7. The “iXL Learning System (Mattel Assortment Number T2923)” is a portable, battery operated handheld electronic device. The housing is made of plastic and measures approximately 5 inches long x 4 inches wide x 2 inches deep when closed. This device is hinged along one side. When flipped opened, one side incorporates an LCD touch screen that measures approximately 2 ¾ inch by 2 inches, a power button, a light sensor, USB port, a stylus and stylus storage. Located on the other side of the device is a volume button, an action button, a home button and a headphone jack. A battery compartment is located within the side of the item. The system operates on 4 “AA” batteries which are not included. The item also features an SD card slot which is used to increase memory. The “iXL Learning System (Mattel Assortment Number T2923)” uses animated graphics, sounds and various activities, to teach children letters, counting numbers, phonics, vocabulary, writing and spelling. The item can also store multiple software titles, songs and pictures by connecting it to a PC using a USB cable and through the included PC/Mac Software. This device comes with a USB cord and a software management CD. You have proposed classification of this item under subheading 8471.60.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Magnetic or optical readers…: Input or output units, whether or not containing storage units in the same housing: Other: Other: Other.” The learning system requires 4 “AA” batteries to function out of the box and performs many functions without connection to a PC. It is not principally or solely used with a computer and does not meet note 5C, to Chapter 84. It may connect to a PC to install computer software, updates, pictures/music and for customization however, it ultimately functions on its own without connection to a computer. The applicable subheading for the iXL Learning System (Mattel Assortment Number T2923) 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