The tariff classification of electronic learning devices from China

N105461 May 27, 2010 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 electronic learning devices from China Dear Mr. Morse: In your letter dated May 10, 2010, you requested a tariff classification ruling on behalf of your client Meijer Distribution. The samples which you submitted are being returned to you as requested. The first item concerned is the Mini Book (Item #9030). This is a portable multi-functional electronic learning device specifically designed for children ages 24 months and up. It measures approximately 5 inches wide by 5 ¾ inches long by 1 ¾ inches thick when closed. The housing is made of plastic and incorporates a hinge which allows it to open like a book. This device also incorporates an LED light, a speaker, alpha-numeric and various other buttons as well as an activity selector. The item operates on three “AA” batteries. The Mini book (Item #9030) uses picture images, sounds and various activities to teach children letters, spelling, numbers, object identification, shapes and music. There are a total of five different educational activity modes to choose from. The second item concerned is the Apple Letters Board (Item #2263). This is a portable multi-functional electronic learning device specifically designed for children ages 24 months and up. It measures approximately 11 ½ inches wide by 10 inches long by 1 ½ inches thick. The housing is made of plastic and incorporates alpha-numeric and various other buttons as well as an activity selector. Its plastic housing incorporates a built-in handle to make the item portable. The item operates on two “AA” batteries. The Apple Letters Board (Item #2263) uses picture images, sounds and various activities to teach children the alphabet, numbers, shape recognition, words, spelling and music. There are a total of five different educational activity modes to choose from. The applicable subheading for the Mini Book (Item #9030) and Apple Letters Board (Item #2263) 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