The tariff classification of a bilingual smart play pad from China

N223775 July 19, 2012 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Lorianne Aldinger Senior Manager, Import P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a bilingual smart play pad from China Dear Ms. Aldinger: In your letter dated June 25, 2012, you requested a tariff classification ruling. The item concerned is referred to as the “Bilingual Smart Play Pad”, item # 9016054. It is an electronic learning/teaching device that measures 8 inches by 5 inches. It features a choice of two languages (Spanish and English), and is used to teach children, ages 4 and up. This device features letter, word, spelling, finding, repeat and music modes. It also incorporates a volume control, and an on/off switch. It is stated that this device is intended to aid in the learning of words, the alphabet and numbers. The applicable subheading for the “Bilingual Smart Play Pad”, item # 9016054 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 general 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