The tariff classification of an electronic learning device from China

N174029 July 27, 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, Michigan 49504 RE: The tariff classification of an electronic learning device from China Dear Mr. Morse: In your letter dated June 30, 2011, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The item concerned is the Spin & Learn Adventure Globe (Item #80-126100). This globe of the world shaped device is plastic, measures eight inches in diameter, and is mounted on a plastic base. The interactive globe incorporates touch points with graphics printed on them. The touch points feature countries, animals, foods and characters from around the world. When pressed the various touch points cause the globe to “speak”. The base incorporates an On/Off button, five mode buttons and a volume button. The item operates on 3 “AA” batteries which are included. By using the 5 mode buttons and the various globe touch points, children are taught about geography, animals, sports, culture, food, interesting sounds and music from around the world. This multi-functional electronic learning device is specifically designed for children between the ages of 3 and 6 years. The applicable subheading for the Spin & Learn Adventure Globe (Item #80-126100) 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