CBP Ruling N161361 — The tariff classification of an electronic learning device from China

Tariff classification

Headings: 8543

Product description

The item concerned is the Kids Learning Pad (Item #2941960). This is an electronic portable multi-functional learning device specifically designed for children ages 3 years old and up. It measures approximately 10 inches by 7 inches by ¾ inch. The front of the device incorporates an LCD screen that measures 3 inches by 1¼ inches, a keyboard, 8 action buttons, and a power button. The housing is made of black hard plastic with a multicolored front. A battery compartment and a speaker are located on the back. The item operates on 3 “AA” batteries which are included. The Kids Learning Pad (Item #2941960) contains 30 educational activities. This device uses animated graphics, sounds and various activities to teach children the alphabet, spelling, memorization, addition, subtraction, multiplication, division, etc.

CBP rationale

The applicable subheading for the Kids Learning Pad (Item #2941960) will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other.

Full text

N161361 April 28, 2011 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Mr. Dennis Morse Licensed Customs Broker BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of an electronic learning device from China Dear Mr. Morse: In your letter dated April 19, 2011, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The item concerned is the Kids Learning Pad (Item #2941960). This is an electronic portable multi-functional learning device specifically designed for children ages 3 years old and up. It measures approximately 10 inches by 7 inches by ¾ inch. The front of the device incorporates an LCD screen that measures 3 inches by 1¼ inches, a keyboard, 8 action buttons, and a power button. The housing is made of black hard plastic with a multicolored front. A battery compartment and a speaker are located on the back. The item operates on 3 “AA” batteries which are included. The Kids Learning Pad (Item #2941960) contains 30 educational activities. This device uses animated graphics, sounds and various activities to teach children the alphabet, spelling, memorization, addition, subtraction, multiplication, division, etc. The applicable subheading for the Kids Learning Pad (Item #2941960) will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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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