The tariff classification of electronic learning devices from China

N116549 August 4, 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 July 24, 2010, you requested a tariff classification ruling. The first item concerned is the Barbie B-Berry (Item #BR68). This is a portable multi-functional electronic learning device specifically designed for children ages 3 years and up. It measures approximately 160mm by 100mm by 25mm. The housing is made of plastic and incorporates a hand strap, a liquid crystal display (LCD) screen and a QWERTY and numbers keyboard. This device contains 8 educational activities. The item operates on 2 “AA” batteries. The Barbie B-Berry (Item #BR68) uses animated graphics, sounds and various activities to teach children the alphabet, vocabulary, spelling, numbers, shapes, memory, music and colors. The second item concerned is the Barbie B-Smart laptop (Item #ON68). This is a portable multi-functional bi-lingual electronic learning device specifically designed for children ages 5 years and up. It measures 289mm by 28mm by 270mm. The housing is made of plastic and incorporates a liquid crystal display (LCD) screen, a multi-color LCD backlight (red, yellow and green), and a QWERTY and numbers keyboard. This device contains 70 English and 10 Spanish educational activities. The item operates on 3 “AA” batteries. The Barbie B-Smart laptop (Item #ON68) uses animated graphics, sounds and various activities to teach children the alphabet, vocabulary, spelling, numbers, counting, shapes, memory, logic, music and colors. The Spanish activities introduce the child to basic vocabulary, reading and spelling in Spanish. The applicable subheading for the Barbie B-Berry (Item #BR68) and the Barbie B-Smart laptop (Item #ON68) 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