The tariff classification of Leapfrog Touch Magic electronic learning devices from China

N210360 April 6, 2012 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Mr. Jeff Chow Brokerage Manager Air Tiger Express 17000 East Gale Avenue City of Industry, CA 91745 RE: The tariff classification of Leapfrog Touch Magic electronic learning devices from China Dear Mr. Chow: In your letter dated March 14, 2012, you requested a tariff classification ruling on behalf of your client, Leapfrog Inc. The first item concerned is the Leapfrog Touch Magic, Discovery Town (Item #19205-99903). This is a portable multi-functional electronic learning device specifically designed for children ages 2 to 4 years old. It measures approximately 10 inches wide by 14 inches long by 1 inch thick. The housing is made of green plastic and incorporates a hinge which attaches to a center plastic page that allows it to turn like a book. This device also incorporates a speaker, an on/off button, various touch screen buttons and an activity selector. The item operates on three "AAA" batteries. The second item concerned is the Leapfrog Touch Magic, Learning Bus, Yellow (Item #19203-99903). This is a portable multi-functional electronic learning device specifically designed for children ages 2 to 4 years old. It measures approximately 10 inches wide by 14 inches long by 1 inch thick. The housing is made of yellow plastic and it is shaped like a school bus. This device incorporates a speaker, an on/off button, various other touch screen buttons and an activity selector. The item operates on three "AAA" batteries. These Leapfrog Touch Magic electronic learning devices use permanent graphics, sounds, and buttons to teach children the alphabet, early vocabulary, motor skills and songs. You suggested that the Leapfrog Touch Magic Discovery Town and Leapfrog Touch Magic Learning Bus should be classified under 9503.00.0071, HTSUS, as toys. However, while the items may provide some amusement, they are principally used as a learning device, and are therefore not classified as toys in heading 9503. The applicable subheading for the Leapfrog Touch Magic, Discovery Town (Item #19205-99903) and for the Leapfrog Touch Magic, Learning Bus, Yellow (Item #19203-99903) 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, Thomas J. Russo Director National Commodity Specialist Division