The tariff classification of an electronic learning device from China

N162976 May 9, 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 25, 2011, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The item concerned is the Laptop Junior (Item #76670). This a portable multi-functional electronic learning device specifically designed for children 12 months and older. It measures approximately 14 inches by 8 inches by 1inch when opened. This device is hinged along one side. When flipped opened, one side incorporates flashing LED lights and colorful graphics. Located on the other side of the device is a keyboard comprised of six differently shaped action buttons with numbers and letters printed on them, a space bar that activates flashing lights and music when pressed, a speaker, a power/volume button, a mode selector button and a permanently affixed non-functional mouse. The housing is made of red and yellow hard plastic, incorporates a handle, and has a teddy bear face on the front. A battery compartment is located within the back of the item. The item operates on 2 “AA” batteries which are included. The Laptop Junior (Item #76670) contains approximately 4 educational activities. This device uses illuminated graphics, sounds and various activities to teach children the alphabet, numbers, shapes, and music. The applicable subheading for the Laptop Junior (Item #76670) 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%. 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