The tariff classification of an electronic learning device from China

N159140 April 26, 2011 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Dennis Morse Licensed Customs Broker BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, Michigan 49504 RE: The tariff classification of an electronic learning device from China Dear Mr. Morse: In your letter dated April 4, 2011, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The item concerned is the Smart Screen Laptop (Item #V2769). This a portable multi-functional bi-lingual electronic learning device specifically designed for children between the ages of 6 and 36 months. It measures approximately 12 inches by 8 inches by 1.5 inches when opened. This device is hinged along one side. When flipped opened, one side incorporates an LED screen that measures approximately 1.5 inches by 1.5 inches. Located on the other side of the device is a keyboard comprised of nine differently shaped action buttons with numbers printed on them, a speaker and a permanently affixed mouse. The housing is made of plastic and incorporates a handle. Located on the right side of the device is a power/volume button. A battery compartment is located within the back of the item. The item operates on 3 “AA” batteries. The Smart Screen Laptop (Item #V2769) contains approximately 8 educational activities. This device uses illuminated/animated graphics, sounds and various activities to teach children the alphabet, numbers, shapes, colors, music, opposites, objects and Spanish. The Spanish activities introduce the child to numbers and songs in Spanish. The applicable subheading for the Smart Screen Laptop (Item #V2769) 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